Case Law Details
In re Institute Of Education And Examination Management Pvt. Ltd. (GST AAR West Bengal)
The application of Goods and Services Tax (GST) on educational services has been a subject of legal interpretation and administrative clarification. One particular area of concern is the application of GST on services related to conducting examinations for universities. The GST Authority for Advance Rulings (AAR) in West Bengal recently addressed this issue in the case of the Institute Of Education And Examination Management Pvt. Ltd. The ruling provides significant insights for service providers working with educational institutions.
The Issue at Hand
The primary issue to be resolved was whether services such as printing examination papers, admit cards, and other pre and post-examination services provided to universities fall under educational services for GST exemption. The case specifically aimed to ascertain if these services would be covered under serial number 66 of Notification No. 12/2017-Central (Rate) dated 28.06.2017, as amended by various notifications.
Observations & Findings of the Authority
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