Recruitment Exams fees collected from students Taxable Under GST: AAR Kerala

In re Kerala Devaswom Recruitment Board (GST AAR Kerala) Kerala Devaswom Recruitment Board, a statutory autonomous institution established under the Kerala Devaswom Recruitment Board Act, 2015, approached the Authority for Advance Ruling (AAR) to obtain clarity on its GST obligations. The Board conducts examinations for selecting candidates for various permanent posts in five Devaswom Boards across Kerala. It also recruits employees on deputation, contract, or coterminous basis. The Board functions as a grant-in-aid institution and receives financial support from the State Government; however,...