Board of Secondary Education ., In re
Date: December 16, 2025
Subject Matter
Services Rendered to State Educational Boards for Examination Conduct are GST-Exempt
Summary
The Authority for Advance Ruling (AAR) initially rejected the application for an advance ruling, deeming it non-maintainable as the applicant was a service recipient. However, the Appellate Authority for Advance Ruling (AAAR) set aside this decision,…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2:At the outset, we would like to make it clear that the provisions o…