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GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory
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....AAR held that the applicant, a recruitment board constituted under State legislation, qualifies as a "governmental authority" but its activities of conducting recruitment examinations for Devaswom Boards do not relate to functions entrusted to Panchayats or Municipalities under the Constitution and therefore do not fall within the relevant GST exemption entries. The services of conducting examinations and related recruitment activities constitute taxable "supply of services" for consideration, as the application/examination fee is a quid pro quo for allowing participation in the selection process and associated administrative services. Consequently, GST is payable on such fees at the rate applicable to recruitment/placement services. The ap.........