GST Exemption Allowed on Examination Services as Educational Board Treated as Institution

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...