In re Kerala Devaswom Recruitment Board (GST AAR Kerala)
Kerala Devaswom Recruitment Board, a statutory autonomous institution established under the Kerala Devaswom Recruitment Board Act, 2015, approached the Authority for Advance Ruling (AAR) to obtain clarity on its GST obligations. The Board conducts examinations for selecting candidates for various permanent posts in five Devaswom Boards across Kerala. It also recruits employees on deputation, contract, or coterminous basis. The Board functions as a grant-in-aid institution and receives financial support from the State Government; however, the budget allocation is stated to be insufficient for operating and recruitment-related activities. Consequently, the Board collects application and examination fees from candidates, which form its own fund and are used to meet examination and recruitment expenses.
The applicant detailed the nature of activities undertaken in the recruitment process, which involves publishing notifications, administering examinations, conducting practical tests and interviews, and preparing final rank lists. A software system named “Devajalika” is used to maintain efficiency and transparency. The application fees collected are used for expenses such as advertising exam notifications, printing and transporting question papers, procuring stationery, paying supervision charges to schools functioning as exam centres, remunerating officials engaged on examination duty, meeting travel and accommodation expenses, conducting practical tests and interviews, and compensating question setters, subject experts, and evaluators.
