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Conduct of examination can be considered as principal supply.

Classification of Service — The Applicant is engaged in the business of providing exam, certification and other allied services including various types of surveys, assessments, and exam services to various clients including individuals, educational institutions, firms, corporate bodies, government undertakings etc. The applicant sought an advance ruling in respect of the various questions. Authority Rules; The subject services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017 and the exemption under Entry No. 66 will be available to the applicant only when the provisions mentioned therein are satisfied by them. — Attest Testing Services Limited, In Re… [2019] 15 TAXLOK.COM 103 (AAR-Maharashtra)