https://www.taxtmi.com/caselaws?id=414619 ASSET services supplied to schools were held not to fall within the GST exemption for services relating to admission to, or conduct of, examinations by an educational institution. The authority found that the applicant itself set and printed the question papers, fixed the test dates, assessed the answers, and prepared the results, detailed analysis and practice material, so the examination was in substance conducted by the applicant, not the schools. The phrase "relating to" could not be stretched to cover such self-conducted activity, and decisions on mere printing or limited support services were distinguishable. en-us Tue, 07 Sep 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414619 ASSET services supplied to schools were held not to fall within the GST exemption for services relating to admission to, or conduct of, examinations by an educational institution. The authority found that the applicant itself set and printed the question papers, fixed the test dates, assessed the answers, and prepared the results, detailed analysis and practice material, so the examination was in substance conducted by the applicant, not the schools. The phrase "relating to" could not be stretched to cover such self-conducted activity, and decisions on mere printing or limited support services were distinguishable. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414619