AIIMS entrance exam services exempt from GST; classified as educational institution under Notification No. 12/2017, entry 66(b)(iv).

Exemption from GST - services of examination conducted for ALL INDIA INSTITUTE OF MEDICAL SCEINECES (AIIMS) - the AIIMS qualifies the definition of educational institution and accordingly services provided by the applicant to AIIMS by way of services relating to admission i.e. by way of entrance examination is exempt under entry no. 66(b)(iv) of the Notification No. 12/2017 - AAR .....

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