Educational Initiative Pvt. Ltd
Date: September 7, 2021
Subject Matter
Educational assessment examination (ASSET) with its variants provided to school/educational organization is not exempted from payment of GST. AAR ruling set aside.
Summary
ASSET is found to be conducted by the applicant and not by the schools, the phrase “relating to” used in sub-clause (iv) of clause (b) of Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate) cannot be so interpreted as to enlarge the…
At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specif…