https://www.taxtmi.com/caselaws?id=425806 AAR Rajasthan rejected an advance ruling application filed by Board of Secondary Education regarding GST exemption on examination-related services including printing of answer sheets, question papers, OMR sheets, online form filling, computer maintenance, operator services, and result processing. The authority held that advance rulings can only be issued for supplies undertaken by the applicant as supplier, not as recipient. Since the applicant was receiving services from various suppliers rather than providing them, the application was not maintainable under Section 95 of CGST Act, 2017 and was rejected. en-us Fri, 17 Jun 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425806 AAR Rajasthan rejected an advance ruling application filed by Board of Secondary Education regarding GST exemption on examination-related services including printing of answer sheets, question papers, OMR sheets, online form filling, computer maintenance, operator services, and result processing. The authority held that advance rulings can only be issued for supplies undertaken by the applicant as supplier, not as recipient. Since the applicant was receiving services from various suppliers rather than providing them, the application was not maintainable under Section 95 of CGST Act, 2017 and was rejected. Case-Laws GST Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425806