Service to AIIMS by way of Entrance examination is exempt from GST

In re MEL Training and Assessment Limited (GST AAR Uttar Pradesh)

No GST on services provided to educational institution for conducting entrance examination

The AAR, Uttar Pradesh in the matter of M/s MEL Training and Assessment Ltd. [Advance Ruling No: UP ADRG 02/2022 dated May 02, 2022] has held that no Goods and Services Tax (“GST”) shall be levied on services provided to educational institution for conducting entrance examination.

Facts:

M/s MEL Training and Assessment Ltd. (“the Applicant”) has engaged in the business of providing exams, certification, and other services including various types of surveys, assessments, and exam services to various clients. The Applicant has entered into contract with All India Institute of Medical Sciences (“the AIIMS”) for providing services relating to:

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