Institute Of Education And Examination Management Pvt. Ltd ., In re
Date: July 12, 2023
Subject Matter
Services related to pre-examination, examination, and post-examination work for educational institutions would be considered services relating to the conduct of examination and therefore exempt from GST.
Summary
The ruling involves a case where the issue is to determine whether the supply of services relating to the conduct of examinations by the applicant can be treated as services to an educational institution. The ruling refers to various notifications an…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that 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…