Central & State Board are educational institutions for conducting examinations

In re Karnataka Secondary Education Examination Board (GST AAR Karnataka)

Central and State Board are considered as educational institutions for purpose of conducting examinations

The AAR, Karnataka in the matter of M/s. Karnataka Secondary Education Examination Board [Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022] has held that the Central and State Board are considered as educational institution for the purpose of conducting examination.

Facts:

M/s. Karnataka Secondary Education Examination Board (“the Applicant”) is an independent Board with statutory powers established by the Karnataka Secondary Education Examination Board Act, 1966 for the purpose of performing all the activities in relation to the conduct of public Examination. The Applicant’s main activities are printing papers, answer booklets, admit cards for which the Applicant maintains full ownership but the actual printing is done by the third party.

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