https://www.taxtmi.com/caselaws?id=429216 The AAR Telangana was unable to reach a uniform decision regarding GST exemption for pre and post examination services provided to Educational Boards and Universities through sub-contracting arrangements. The applicant company provides these services to a main contractor who then supplies them to educational institutions. Since the Central Tax and State Tax members expressed differing views on whether the exemption applies to sub-contracted services, the matter was referred to the Appellate Authority for Advance Ruling under Section 98(5) of the CGST/TGST Act, 2017. en-us Thu, 14 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429216 The AAR Telangana was unable to reach a uniform decision regarding GST exemption for pre and post examination services provided to Educational Boards and Universities through sub-contracting arrangements. The applicant company provides these services to a main contractor who then supplies them to educational institutions. Since the Central Tax and State Tax members expressed differing views on whether the exemption applies to sub-contracted services, the matter was referred to the Appellate Authority for Advance Ruling under Section 98(5) of the CGST/TGST Act, 2017. Case-Laws GST Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429216