Exemption from GST - services of examination conducted for ALL ...

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

July 14, 2022

Case Laws GST AAR

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

View Source

← Previous Next →

Exemption from GST - services of examination conducted for ALL ...

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

July 14, 2022

Case Laws GST AAR

You may also like:

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...

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

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

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

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

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...

Exemption from GST - supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (AIIMS) - Governmental Authority or not - The...

Exemption from GST - educational institution - fee collected by the petitioner from its enrolled students to extend the benefit of coaching for entrance examination and...

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

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

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...

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

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

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:...

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...

Quick Updates: