Case LawGUJ/GAAAR/APPEAL/2022/08
State Examination Board ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 12, 2022
- Type:
- Advance Ruling
- Members:
- Milind Torawane, Seema Arora
Subject
GST on examinations conducted by State Examination Board
Exemption
Summary
(i) The appellant is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 o…
Judgement
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’ and the ‘GGST Act’) are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is…