https://www.taxtmi.com/caselaws?id=413272 The Authority ruled that services provided by the applicant, including pre-examination, technical assistance for online examinations, and post-examination activities to educational institutions, are exempt from GST under Entry No. 66 of Notification 12/2017-Central Tax (Rate). The ruling encompassed services like online and offline printing of pre-examination items, designing web-based applications for online exams, and post-examination activities such as scanning and processing results. The Authority considered these services integral to the examination process conducted by educational institutions, thus qualifying for the exemption. en-us Mon, 13 Sep 2021 00:00:00 +0530 Sat, 04 Apr 2026 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413272 The Authority ruled that services provided by the applicant, including pre-examination, technical assistance for online examinations, and post-examination activities to educational institutions, are exempt from GST under Entry No. 66 of Notification 12/2017-Central Tax (Rate). The ruling encompassed services like online and offline printing of pre-examination items, designing web-based applications for online exams, and post-examination activities such as scanning and processing results. The Authority considered these services integral to the examination process conducted by educational institutions, thus qualifying for the exemption. Case-Laws GST Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413272