This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Exemption Allowed on Examination Services as Educational Board Treated as Institution
Case Law Details
- Case Name
- In re Board of Secondary Education (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Board of Secondary Education (GST AAR Rajasthan)
The Authority for Advance Ruling (AAR), Rajasthan, in the case concerning the Board of Secondary Education, examined whether various services received by the Board in relation to conducting examinations are exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, read with Circular No. 151/07/2021-GST dated 17.06.2021.
The applicant, a government authority registered under GST, conducts examinations and receives services including printing of answer sheets, question papers, OMR sheets, certificates an...
Author Info
