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Case Law Details

Case Name : In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat)
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In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat)

In view of the foregoing discussion, we allow the appeal filed by the department, modify the Advance Ruling No. GUJ/GAAR/R/27/2020 dated 02.07.2020 of the Gujarat Authority for Advance Ruling and hold that ASSET (Assessment of Scholastic Skills through Educational Testing – with its variants) conducted by M/s. Educational Initiative Private Limited is not covered within Entry at Sr. No. 66(b)(iv) of Please become a Premium member. If you are already a Premium member, login here to access the full content.

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