Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Exempt supply of service or not - printing of Pre examination ...


Services for Exam Items and Results Processing Deemed GST Exempt for Educational Institutions under Law.

August 14, 2021

Case Laws     GST     AAR

Exempt supply of service or not - printing of Pre examination items - printing of Post examination items - scanning and processing of results of examinations - In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Mumbai university examination Committee, Bihar University Examination Committee, JNTU, Kakinada. All of the three institutions invariably fall under the category of educational institution" as they fulfil the criterion of 'institution providing services by way of,- (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;'. - Benefit of exemption available - AAR

View Source

 


 

You may also like:

  1. The AAR determined that printing of examination materials for educational institutions constitutes a composite supply where printing services are the principal supply,...

  2. Benefit of exemption from GST - educational institution or not - The court scrutinized the applicability of GST on four categories of services: (a) Conduct of entrance...

  3. Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

  4. Clarification on GST rate applicable on supply of food and beverage services by educational institution.

  5. Clarification on GST rate applicable on supply of food and beverage services by educational institution

  6. Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational...

  7. The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

  8. CESTAT determined that providing infrastructure and support services to educational institutions like IIM and XLRI does not constitute commercial training and coaching...

  9. This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

  10. Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

  11. Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the...

  12. Exemption from GST - sub-contractor - educational institutions or not - pre and post Examination services being provided - since in the present case the main contractor...

  13. This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

  14. The appellant provided referral services to foreign universities and received commission for the same. The Tribunal held that the services provided by the appellant fall...

  15. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

 

Quick Updates:Latest Updates