https://www.taxtmi.com/caselaws?id=425047 The AAR, UP ruled on GST exemption for examination services provided to AIIMS. The Authority held that entrance examination services qualify for exemption under Entry 66(b)(iv) of Notification 12/2017-Central Tax (Rate) as they relate to admission to an educational institution. However, recruitment examination services for employee hiring and semester/course examination services do not fall under this exemption as they are not specifically covered in the notification. AIIMS was recognized as qualifying as an educational institution under the relevant provisions, being established as an institution of national importance conducting undergraduate and postgraduate medical education programs. en-us Mon, 02 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425047 The AAR, UP ruled on GST exemption for examination services provided to AIIMS. The Authority held that entrance examination services qualify for exemption under Entry 66(b)(iv) of Notification 12/2017-Central Tax (Rate) as they relate to admission to an educational institution. However, recruitment examination services for employee hiring and semester/course examination services do not fall under this exemption as they are not specifically covered in the notification. AIIMS was recognized as qualifying as an educational institution under the relevant provisions, being established as an institution of national importance conducting undergraduate and postgraduate medical education programs. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425047