GST exemption services supplied for exams by State Examination Board

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 ...