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Sub-contractor denied GST exemption for exam-related services; main contractor not an educational institution per notification rules.

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....Exemption from GST - sub-contractor - educational institutions or not - pre and post Examination services being provided - since in the present case the main contractor to whom the applicant is to provide services as sub-contractor is not an educational institution, though the services are allegedly being provided to the Educational Boards and Universities by the main contractor, the exemption contained in the impugned notification is not available to the applicant. - AAAR....

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Sub-contractor denied GST exemption for exam-related services; main contractor not an educational institution per notification rules.