Supply to Director of Education (S & HS) qualifies for GST exemption

In re IL & FS Education and Technology Services Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by holding that  the supply of goods and services by the Appellant to the Director of Education (S & HS) qualifies for exemption in term of the Entry No. 72 of the Notification No. 12/2017 -C.T. (Rate). Also Read AAR Ruling- GST on Information & Communication Technology (ICT) @ School Project FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,ODISHA PROCEEDINGS (under Section 101 of the Central Goods an...