High Court Judgement
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GST - Relevant date for effect of an entry to Exemption Notification - Petitioner is authorized Designated Authority to conduct entrance examinations National Eligibility-cum-Entrance Test (NEET) for admission to medical institution in – No GST is payable on the fees collected in respect of the conduct of NEET examination by virtue of the Notification No.12/2017–Central Tax (Rate) dated 28.06.2017 - Relevant date from which the petitioner is entitled to GST exemption - While the petitioner claims that it is an educational institution and therefore, payment of GST on such services is exempt under the Notification No.12/2017–CT(Rate) dated 28.06.2017 from the date that it was issued – The Department of the view that services provided for holding NEET examinations are exempt of GST from the date of issuance of clarificatory Circular No.151/07/2021-GST dated 17.06.2021 - HELD - The contention of the Revenue that the services relating to holding of NEET examination were exempt from the date of the impugned circular is erroneous. By virtue of Notification No.2/2018-Central Tax (Rate) dated 25.01.2018, the Central Government had introduced Clause (aa) in Serial No.66 of the Notification No.12/2017–CT(Rate) expressly exempting the services by an educational institution by way of conduct of entrance examination against consideration in form of entrance fee. NEET examinations are in effect an entrance examination for the admission of students to various medical institutions. The same is squarely covered by the entry of Serial No.66(aa) of Notification No.12/2017–CT(Rate) - the requirement of ensuring that a notification clarifying the scope and applicability of an exemption notification is issued by insertion of an explanation in the exemption notification, not later than one year from the date of the exemption notification, ensures that the retroactive import of such a clarification covers only the immediately preceding tax periods - the Revenue’s contention that the explanation is applicable prospectively, is unpersuasive - the orders rejecting the petitioner’s application for refund of tax paid under mistaken understanding of the law are set aside – the writ petition is allowed by way remanded
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