https://www.taxtmi.com/caselaws?id=782158 AAR held that the applicant, a recruitment board constituted under a State Act, qualifies as a "governmental authority" under Notification No. 12/2017-CT (Rate) but its activities of conducting examinations for recruitment to Devaswom Boards are not functions entrusted to a Panchayat or Municipality under Arts. 243G/243W. Accordingly, its recruitment/examination services are taxable and do not fall under the exemptions at Serial Nos. 4 and 5 of the Notification. The applicant must obtain GST registration if its aggregate taxable turnover exceeds the threshold under s.22 CGST Act, and GST is chargeable on application/examination fees as consideration for recruitment services. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782158 AAR held that the applicant, a recruitment board constituted under a State Act, qualifies as a "governmental authority" under Notification No. 12/2017-CT (Rate) but its activities of conducting examinations for recruitment to Devaswom Boards are not functions entrusted to a Panchayat or Municipality under Arts. 243G/243W. Accordingly, its recruitment/examination services are taxable and do not fall under the exemptions at Serial Nos. 4 and 5 of the Notification. The applicant must obtain GST registration if its aggregate taxable turnover exceeds the threshold under s.22 CGST Act, and GST is chargeable on application/examination fees as consideration for recruitment services. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782158