https://www.taxtmi.com/caselaws?id=386217 The services provided by the Applicant were deemed a composite supply under the CGST Act, with the conduct of examination identified as the principal supply. The Applicant was granted exemption under Entry 66 of Notification 12/2017 - Central Tax (Rate) for services provided to the University of Delhi, meeting the educational institution criteria. However, the exemption was not extended to agreements with other entities as it only applies to services directly provided to qualifying educational institutions. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 12 Dec 2019 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386217 The services provided by the Applicant were deemed a composite supply under the CGST Act, with the conduct of examination identified as the principal supply. The Applicant was granted exemption under Entry 66 of Notification 12/2017 - Central Tax (Rate) for services provided to the University of Delhi, meeting the educational institution criteria. However, the exemption was not extended to agreements with other entities as it only applies to services directly provided to qualifying educational institutions. Case-Laws GST Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386217