GST Exemption Denied for ASSET Exams; Not Classified as School Service Under Entry 66(b)(iv) of Notification 12/2017.

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....Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the applicant cannot be said to be service provided to schools, much less services relating to conduct of examination by such schools. Therefore, exemption from payment of Goods and Services Tax, as provided under Entry at Sl. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended and corresponding Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, as amended, is not available to ASSET - AAAR....