Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
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Universities qualify as educational institutions under paragraph 2(y)(ii) of Notification No. 12/2017-Central Tax (Rate) because they provide curriculum-based education leading to qualifications recognised by law and are empowered to prescribe curriculum, conduct examinations and award degrees. Services relating to the conduct of examinations were held to include ancillary and incidental activities with a direct and proximate nexus to the exam process. On that basis, printing of examination question papers supplied to universities was treated as an integral examination-related service and remained exempt from GST under Serial No. 66(b)(iv).
Universities qualify as educational institutions under paragraph 2(y)(ii) of Notification No. 12/2017-Central Tax (Rate) because they provide curriculum-based education leading to qualifications recognised by law and are empowered to prescribe curriculum, conduct examinations and award degrees. Services relating to the conduct of examinations were held to include ancillary and incidental activities with a direct and proximate nexus to the exam process. On that basis, printing of examination question papers supplied to universities was treated as an integral examination-related service and remained exempt from GST under Serial No. 66(b)(iv).
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