GST Exemption for Exam Services: AAAR Reverses AAR Decision, Orders Re-evaluation of Advance Ruling Application.

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....Exemption from GST - Scope of the Term "Applicant" for seeking advance Ruling - The case involved a government authority seeking a ruling on the applicability of GST exemption to various services received for conducting examinations. The Authority for Advance Ruling (AAR) initially dismissed the application, citing the Appellant's status as a service recipient rather than a supplier. However, the Appellate Authority (AAAR) overturned this decision, emphasizing the broad interpretation of "applicant" under GST law. They referenced a judgment of the Hon'ble High Court, Calcutta, which underscored the inclusive nature of the term "applicant" and directed the AAR to reconsider the application in light of this interpretation. - Matter restored back to AAR for reconsideration.....