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GST - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Benefit of exemption - Educational services - services supplied ...

Case Laws     GST

May 23, 2022

Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational institution’ in so far as it provides services by way of conduct of exams at Sr. No. 1 to 12 in the list given is eligible to avail the benefit of exemption - For the other activities like Diploma courses, applicant failed to submit that these are recognized by law, not eligible for exemption - conducting departmental examination is also not eligible for exemption - AAAR

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