GST exemption not available on conducting departmental exams: AAAR

Case Details: Appellate Authority for Advance Ruling, Gujarat State Examination Board, In re - [2022] 139 taxmann.com 276 (AAAR-GUJARAT)

Judiciary and Counsel Details

• • Milind Torawane & Ms Seema Arora, Member
  • Devam S. Sheth, CA for the Applicant.

Facts of the Case

The appellant, M/s State Examination Board, was a Governmental Authority which was established by the Gujarat Education Department to arrange and conduct various examinations. It filed an application for advance ruling to determine whether it would be eligible to claim GST exemption for conducting departmental examinations. The Authority for Advance Ruling held that benefit of exemption would not be available. It filed appeal against the order.

AAAR Held

The Appellate Authority for Advance Ruling observed that the appellant was conducting various departmental exam for employment in Government Departments on basis of the resolutions passed by the respective Department of the State Government. This activity would not fall under Sl. No. 17 in the Eleventh Schedule, wherein functions are entrusted to a panchayat under Article 243G of the Constitution and shall not be covered under Sl. No. 66(aa) as these exams would not lead to qualification recognized by law. Therefore, GST exemption would not be available on conducting departmental exams by the appellant.