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GST - Highlights / Catch Notes

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Exemption from GST - sub-contractor - educational institutions ...

GST

November 26, 2022

Exemption from GST - sub-contractor - educational institutions or not - pre and post Examination services being provided - since in the present case the main contractor to whom the applicant is to provide services as sub-contractor is not an educational institution, though the services are allegedly being provided to the Educational Boards and Universities by the main contractor, the exemption contained in the impugned notification is not available to the applicant. - AAAR

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