Case LawAdvance Ruling No. GUJ/GAAR/R/105/2020
State Examination Board ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- November 5, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
State Examination Board does not get covered under the definition of ‘Educational Institution’
Summary
The State Examination Board, although established by the Education Department of the Government of Gujarat, is an autonomous body, established for the sole purpose of conducting various types of examinations and cannot, therefore, be considered as a…
Judgement
The applicant M/s. State Examination Board is located Opposite State Government Library, Sector-21, Gandhinagar-382021. The applicant has stated that on formation of Gujarat State on 01.05.1960, a department named Education and labour department came into existence and social welfare, labour, prohibition, excise and employment were included in Education Department and later subjects were gradually…