https://www.taxtmi.com/caselaws?id=398664 Scanning OMR sheets, data extraction, finalisation of examination records and allied processing for an educational board were treated as services relating to the conduct of examination. The ruling noted that the board fell within the category of an educational institution for this limited purpose, and that the applicant's work formed an integral part of the examination cycle rather than a separate post-examination activity. As the services were necessary for assessment and completion of the examination process, they were covered by the exemption for services relating to conduct of examination and were exempt from GST. en-us Fri, 11 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398664 Scanning OMR sheets, data extraction, finalisation of examination records and allied processing for an educational board were treated as services relating to the conduct of examination. The ruling noted that the board fell within the category of an educational institution for this limited purpose, and that the applicant's work formed an integral part of the examination cycle rather than a separate post-examination activity. As the services were necessary for assessment and completion of the examination process, they were covered by the exemption for services relating to conduct of examination and were exempt from GST. Case-Laws GST Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398664