Exemption from GST or not - AAAR denined the benefit of ...

GST

April 1, 2022

Exemption from GST or not - AAAR denined the benefit of exemption - services provided by the petitioner to school/educational organization in relation to ASSET examination - It is now well-settled that even in tax statutes, an exemption provision should be liberally construed in accordance with the object sought to be achieved if such provision is to grant incentive for promoting education or otherwise has some beneficial reason behind it. The exemption notification should be given a literal meaning - the exemption notification must be construed having regard to the purpose and object it seeks to achieve. The notification in the case on hand should be read as a whole. - HC

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Exemption from GST or not - AAAR denined the benefit of ...

GST

April 1, 2022

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