Case Law Details
In re State Examination Board (GST AAR Gujarat)
The applicant has submitted that it is conducting various types of examinations : viz for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal in Grant-in-Aid School, for being confirmed in service, for getting higher Scale, for getting promotion, for getting self employment as a painter, for getting self employment, for getting jobs in various other fields, for scholarships, examination to get admission for study at Rashtriya Military College, Dehradun etc. The applicant further stated that these exams are planned and conducted by the State Examination Board on its own accord and that the beneficiaries of these exams are the persons appearing in these examinations. It was also submitted by the applicant that for conducting such examinations, the State Examination Board takes input services of private institutions who prepare the question sets and also prepare the required answer sheets for such exams and that the nominal fees are charged from each of the applicant for the various exams.
We observe that the issue involved in this case is regarding
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
Please become a Premium member. If you are already a Premium member, login here to access the full content.
