Case Law Details
In re Datacon Technologies (GST AAR Karnataka)
Applicant were awarded a contract by the Bihar School Educational Board (BSEB) vide Work Order No. ST/281/18 DT dated 16.12.2018 for scanning of OMR Flying slip, OMR Marks Foil, OMR attendance sheet, OMR absentee sheet and finalisation of data.
In view of the above, the applicant sought Advance Ruling in respect of the question that Whether the services performed by them are exempted by virtue of item (b) of Sr. No. 66 of Notification No. 12/2017-CT (R) dated 28.06.2017?
The Applicant submits their interpretation of law, on consideration of the Bihar School Education Board as an educational institution, that their services are in relation to conduction of examination & hence are exempted from GST, in terms of item (b) of SI. No. 66 of Notification No. 12/2017-CT (R) dated 28.06.2017 Further they also intend to rely upon the ruling of the Advance Ruling Authority of Maharashtra, in the case of M/s Orient Press Ltd., wherein the identical service was held to be exempted from GST payment.
Held by AAR
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