Karnataka Secondary Education Examination Board ., In re
Date: July 1, 2022
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
Karnataka Secondary Education Examination Board is an educational institution
Summary
The Applicant is an “Educational institution’ for the limited purpose of providing services by way of conduct of examination to the students, as per clause (iv) of Notification No. 14/2018-Central Tax (Rate) dated: 26.07.2018.
M/s. Karnataka Secondary Education Examination Board (hereinafter referred to as the applicant), 2nd Floor, 6th Cross, Malleswaram, Bangalore-560 003, having GSTIN 29AAAGD0301E1DG have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 dischargi…