Case Law08/WBAAR/2021-22
Management & Computer Consultants ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 13, 2021
- Type:
- Advance Ruling
- Members:
- Brajesh Kumar Singh, Joyjit Banik
Subject
No GST on services relating to conduct of examination for Educational Boards
Exemption
Summary
The process of conducting examination includes pre-examination works, the examination itself and post-examination works. It has already been stated that the applicant has undertaken activities like pre and post examination data processing job relatin…
Judgement
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…