https://www.taxtmi.com/caselaws?id=394690 The Authority for Advance Ruling in Gujarat held that the State Examination Board was not exempt from GST on its examination-related services and was required to register under the Central Goods and Services Tax Act, 2017. The Board's activities did not qualify as charitable activities under the relevant notifications, thus making them ineligible for claimed exemptions. Consequently, the Board was deemed liable for registration and tax obligations under the Act. en-us Wed, 28 Aug 2019 00:00:00 +0530 Tue, 18 Mar 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394690 The Authority for Advance Ruling in Gujarat held that the State Examination Board was not exempt from GST on its examination-related services and was required to register under the Central Goods and Services Tax Act, 2017. The Board's activities did not qualify as charitable activities under the relevant notifications, thus making them ineligible for claimed exemptions. Consequently, the Board was deemed liable for registration and tax obligations under the Act. Case-Laws GST Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394690