Case Law Details
In re State Examination Board (GST AAAR Gujarat)
AAAR held that-
(i) The appellant is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No. 12/2017 CT(R) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 of the list of exams (mentioned at para-26 above).
(ii) The appellant is not eligible to claim exemption benefit under Sl.No.5 of Notification No. 12/2017 CT(R) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr.No. 13 and 14 of the list of exams (mentioned at para-26 above) for the reasons discussed hereinabove. In addition, the appellant is also not eligible to claim exemption benefit either under Sl. No. 5 or Sl. No. 66 (a) & (aa) of Notification No. 12/2017 CT(R) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 15 of the list of exams (mentioned at para-26 above) for the reasons discussed hereinabove.
Read AAR : State Examination Board not eligible for GST Exemption
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