State Examination Board ., In re

Date: August 28, 2019

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R B Mankodi, G C Jain
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Subject Matter

State Examination Board to pay GST when it conducts exams on its own accord and its not the services provided to an educational institute.

Exemption

Summary

Question 1: The activities of conducting various types of examinations : for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job a…

The applicant, M/s State Examination Board, mentioned that it was set up in November -1966 for the management of various examinations at the level of primary, secondary and higher education by the Gujarat Education Department. The Application further submitted that in order to prevent problems in the management of examinations and to take the exams in a timely, effective and fully confidential man…

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