https://www.taxtmi.com/caselaws?id=430758 AAAR, Telangana denied GST exemption under Notification No. 12/2017-Central Tax (Rate) to applicant providing pre and post examination services on sub-contract basis to Educational Boards and Universities. The Authority held that since the main contractor was not an educational institution, the sub-contractor could not claim exemption under Sl.No. 66(b) despite services ultimately reaching educational institutions. Exemption notifications must be strictly interpreted and all prescribed conditions satisfied. The applicant as sub-contractor was ineligible for the claimed exemption. en-us Tue, 22 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430758 AAAR, Telangana denied GST exemption under Notification No. 12/2017-Central Tax (Rate) to applicant providing pre and post examination services on sub-contract basis to Educational Boards and Universities. The Authority held that since the main contractor was not an educational institution, the sub-contractor could not claim exemption under Sl.No. 66(b) despite services ultimately reaching educational institutions. Exemption notifications must be strictly interpreted and all prescribed conditions satisfied. The applicant as sub-contractor was ineligible for the claimed exemption. Case-Laws GST Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430758