https://www.taxtmi.com/caselaws?id=442499 AAR-WB ruled that pre and post-examination services provided to educational boards and universities qualify for GST exemption under Notification 12/2017-Central Tax (Rate). The Authority held that educational boards are treated as educational institutions for examination conduct purposes, citing CBIC Circular 151/07/2021-GST. The examination process encompasses pre-examination work, actual examination, and post-examination activities. Services relating to examination conduct, including entrance examinations, are exempt from GST under serial number 66 of the notification. en-us Thu, 13 Jul 2023 00:00:00 +0530 Mon, 21 Apr 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442499 AAR-WB ruled that pre and post-examination services provided to educational boards and universities qualify for GST exemption under Notification 12/2017-Central Tax (Rate). The Authority held that educational boards are treated as educational institutions for examination conduct purposes, citing CBIC Circular 151/07/2021-GST. The examination process encompasses pre-examination work, actual examination, and post-examination activities. Services relating to examination conduct, including entrance examinations, are exempt from GST under serial number 66 of the notification. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442499