In Case No. 13 of 2023 -AAR- Pre & post-examination services provided by Institute of Education and Examination Management to Universities exempt from GST: AAR (West Bengal)
Members Tanisha Dutta & Joyjit Banik [13-07-2023]

Read Order: In Re: Institute of Education and Examination Management Pvt. Ltd.

Chahat Varma

New Delhi, September 7, 2023: The West Bengal bench of the Authority for Advance Rulings has clarified that services provided by Institute of Education and Examination Management Pvt. Ltd. (applicant) to universities, in relation to the conduct of examinations, both pre- and post-examination, were exempt from GST.

In the said case, the applicant, engaged in providing pre- and post-examination services to various universities, had sought clarification on whether they were eligible for GST exemption for various services related to examinations. These services included online and offline printing of pre-examination items like registration certificates, examination enrolment forms, admit cards, award lists for marks entry, and other pre-examination-related services for educational boards, councils, and universities. Additionally, the applicant inquired about GST exemption for designing, developing, and managing web-based applications and related services for conducting online examinations for educational boards, councils, and universities. Lastly, they sought clarification on post-examination services, such as scanning and processing of examination results, generating and printing mark sheets (both online and offline), printing pass certificates, and other related examination activities for educational boards, councils, and universities.

The two-member bench of Tanisha Dutta and Joyjit Banik observed that the applicant had been awarded agreements/work orders by various universities, including West Bengal State University, University of North Bengal, Cooch Behar Panchanan Barma University, and Alipurduar University. It was noted that all of these universities were regarded as 'educational institutions.'

Thus, the bench concluded that the services provided by the applicant to universities, in respect of conduct of examinations (both pre- and post-examination), were exempted from tax payment under the Goods and Services Tax Act, vide serial number 66 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and West Bengal State Notification No. 1136 F.T. dated 28.06.2017.