https://www.taxtmi.com/caselaws?id=752124 Delhi HC held that the petitioner qualified as an educational institution for GST exemption purposes regarding NEET examinations and DNB/FNB courses. The court ruled that Paragraph 3(iv) of the 2017 Notification clarified that educational boards conducting examinations are exempt from GST, applying retrospectively. For DNB/FNB courses, despite no classroom teaching, the structured curriculum and enrolled students established the petitioner as an educational institution. However, screening tests and medical institution accreditation services remained taxable as they fell outside exemption scope. The refund rejection orders were set aside and remanded for fresh consideration. en-us Tue, 16 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752124 Delhi HC held that the petitioner qualified as an educational institution for GST exemption purposes regarding NEET examinations and DNB/FNB courses. The court ruled that Paragraph 3(iv) of the 2017 Notification clarified that educational boards conducting examinations are exempt from GST, applying retrospectively. For DNB/FNB courses, despite no classroom teaching, the structured curriculum and enrolled students established the petitioner as an educational institution. However, screening tests and medical institution accreditation services remained taxable as they fell outside exemption scope. The refund rejection orders were set aside and remanded for fresh consideration. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752124