https://www.taxtmi.com/caselaws?id=786949 Services supplied to the Board for conduct of examinations (printing answer sheets, question papers, OMR sheets, mark-sheets, online form filling, maintenance of examination computers, operator services, result processing, transportation of exam material) are treated as services to an educational institution for the limited purpose of conducting examinations; the ruling applies the Explanation to paragraph 3 of Notification No. 12/2017-Central Tax (Rate) and related amendments and circular, finds the services directly connected with and exclusively used for examination conduct, and concludes those services are exempt from GST under Entry No. 66(b)(iv). en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 23 Feb 2026 07:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786949 Services supplied to the Board for conduct of examinations (printing answer sheets, question papers, OMR sheets, mark-sheets, online form filling, maintenance of examination computers, operator services, result processing, transportation of exam material) are treated as services to an educational institution for the limited purpose of conducting examinations; the ruling applies the Explanation to paragraph 3 of Notification No. 12/2017-Central Tax (Rate) and related amendments and circular, finds the services directly connected with and exclusively used for examination conduct, and concludes those services are exempt from GST under Entry No. 66(b)(iv). Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786949