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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Levy of GST - Levy of GST - Services are in relation to ...


OMR Scanning for Exams Classified as "Other Educational Support Services" Under SAC 999299, Exempt from GST by AAR.

September 21, 2020

Case Laws     GST     AAR

Levy of GST - Levy of GST - Services are in relation to conduction of examination - job to scan the OMR Flying slip, OMR marks Foil with barcode sticker, scanning of OMR attendance sheet and scanning OMR Absentee sheet along with data extraction and finalization of data - The activity of the applicant, is covered under “Other Educational Support Services”, under SAC 999299, and is related to conduct of examination and hence is exempted - AAR

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