https://www.taxtmi.com/caselaws?id=420051 The AAR ruled that supplies made to State Educational Boards for conducting examinations are exempt from GST under entry 66(b)(iv) of Notification No. 12/2017-CT(R). The Authority determined that services provided to education boards for examination purposes qualify for exemption, as clarified by Notification No. 14/2018-CT(R). The applicant's second question regarding refund of taxes already collected and paid was withdrawn during proceedings as it fell outside the scope of Section 97(2) of the CGST Act, which defines permissible questions for advance rulings. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420051 The AAR ruled that supplies made to State Educational Boards for conducting examinations are exempt from GST under entry 66(b)(iv) of Notification No. 12/2017-CT(R). The Authority determined that services provided to education boards for examination purposes qualify for exemption, as clarified by Notification No. 14/2018-CT(R). The applicant's second question regarding refund of taxes already collected and paid was withdrawn during proceedings as it fell outside the scope of Section 97(2) of the CGST Act, which defines permissible questions for advance rulings. Case-Laws GST Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420051