GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination

Educational Initiatives Pvt. Ltd. Vs Union of India (Gujarat High Court) The writ-applicant claimed that the services provided by it to the schools/education organizations in relation to the ASSET examination is exempted from the payment of the GST under the Entry No. 66(b)(iv) of the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017 as well as the equivalent SGST under the Entry No.69(b)(iv) of the Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017. The writ-applicant has entered into contracts with various schools to provide education upto the higher secondary sc...