https://www.taxtmi.com/caselaws?id=420383 HC allowed the writ: AAAR's denial of GST exemption was set aside and the services were held covered by the exemption notifications. The court held "education" is to be broadly construed to include examination services, noting the applicant sets question papers, assesses answers and prepares results though schools outsource administration. Consequently the services provided to educational institutions fall within the notification entries and merit exemption; exemption provisions must be construed in light of their purpose. The writ petition was allowed. en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420383 HC allowed the writ: AAAR's denial of GST exemption was set aside and the services were held covered by the exemption notifications. The court held "education" is to be broadly construed to include examination services, noting the applicant sets question papers, assesses answers and prepares results though schools outsource administration. Consequently the services provided to educational institutions fall within the notification entries and merit exemption; exemption provisions must be construed in light of their purpose. The writ petition was allowed. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420383