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AAR held that the applicant, a recruitment board constituted under State legislation, qualifies as a "governmental authority" but its activities of conducting recruitment examinations for Devaswom Boards do not relate to functions entrusted to Panchayats or Municipalities under the Constitution and therefore do not fall within the relevant GST exemption entries. The services of conducting examinations and related recruitment activities constitute taxable "supply of services" for consideration, as the application/examination fee is a quid pro quo for allowing participation in the selection process and associated administrative services. Consequently, GST is payable on such fees at the rate applicable to recruitment/placement services. The applicant is required to obtain GST registration once its aggregate value of taxable supplies crosses the statutory threshold or otherwise falls within mandatory registration categories.
AAR held that the applicant, a recruitment board constituted under State legislation, qualifies as a "governmental authority" but its activities of conducting recruitment examinations for Devaswom Boards do not relate to functions entrusted to Panchayats or Municipalities under the Constitution and therefore do not fall within the relevant GST exemption entries. The services of conducting examinations and related recruitment activities constitute taxable "supply of services" for consideration, as the application/examination fee is a quid pro quo for allowing participation in the selection process and associated administrative services. Consequently, GST is payable on such fees at the rate applicable to recruitment/placement services. The applicant is required to obtain GST registration once its aggregate value of taxable supplies crosses the statutory threshold or otherwise falls within mandatory registration categories.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
