Case LawAdvance Ruling No. KER/29/2025
Kerala Devaswom Recruitment Board ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 7, 2025
- Type:
- Advance Ruling
- Members:
- Jomy Jacob, Mansur AI
Subject
Recruitment Services by Devaswom Board are Taxable Supply
SupplyConsiderationBusiness
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…
Judgement
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…