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2022 (3) TMI 1089 - AAR - GSTExemption from GST - supplies made by the applicant to the Examination Boards and Educational Institution - Applicability of Sr. No. 66, Heading No. 9992 (education Services) of the exemption N/N. 12/2017-CT (Rate) dated 28-6-2017, read with N/N. 14/2018-CT (Rate) dated 26-7-18 - refund of the taxes collected and paid into Govt. treasury - HELD THAT:- On reading the Agreement the applicant entered with the Education Board for the year 2021 and 2022, it is found that applicant supplies services relating to conduct of examination - the Supply of services provided to State educational boards by way of services relating to conduct of examination by State Educational Boards is exempt vide entry 66(b) (iv) of said Notification 12/2017-CT(R), as clarified at clause 3(iv) to the Explanation of the said Notification. The insertion of this clause 3(iv) vide Notification No. 14/2018-CT (R) dated 26-7-18 to the Explanation of the said Notification is clarificatory in nature making clear the applicability of said entry 66(b)(iv) of said Notification 12/2017-CT (R).
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