Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
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).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
