State Examination Board eligible to claim GST exemption Notification benefit

In re State Examination Board (GST AAAR Gujarat) (i) The appellant State Examination Board is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 of the list of exams (mentioned at para-26 above). (ii) The appellant is not eligible to claim exemption benefit under Sl.No.5 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentione...