Kerala Devaswom Recruitment Board ., In re
Date: October 7, 2025
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Jomy Jacob, Mansur AI
Subject Matter
Recruitment Services by Devaswom Board are Taxable Supply
Summary
The Kerala Devaswom Recruitment Board (KDRB), a statutory, autonomous institution, sought an Advance Ruling on the taxability of its core activities: conducting examinations for selecting candidates for permanent posts in the Devaswom Boards and coll…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. Kerala Devaswom Recruitment Board (hereinafter referred to as the applicant or the Board) is a statutory autonomous, institution established under the Kerala Devaswom Recruitment Board Act, 2015, enacted by the Government of Kerala. The objective of the applicant is to conduct examinations for the selection of suitable candidates for app…