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Services provided for assesment of exams are exempted under “Other Educational Support Services” : Karnataka AAR

Case: Datacon Technologies

Forum: Karnataka AAR


The Applicant caters to the Education vertical in terms of stationery items for the conduct of examination and post examination process such as Marks card/ Certificates etc. The Applicant sought advance ruling in respect of whether the services being provided to an educational institution by way of services relating to admission to, or conduct of examination by such institution, are covered under SAC 9992 and merits exemption under Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 02/2018-CT (R) dated 25.01.2018 and Notification No. 18/2018-CT (R) dated 26.07.2018.

Key points

The AAR observed that an examination is an incomplete activity without assessment. Scanning of answer sheets and quantifying marks is an essential part of the examination process. Educational institutions or the examinees do not look at these activities in isolation..

Therefore the activity of the Applicant, is covered under “Other Educational Support Services”, under SAC 999299, and is related to conduct of examination and is exempted, in terms of Sl.No.66 of Notification No. 12/2017-Central (Rate) dated 28.06.2017.

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