The outer agencies providing the services to the board of examination in concern to conduct the examination cannot induce Goods and Services Tax (GST) said by Karnataka AAR “It is an undisputed fact that the process of conducting the examination is not limited/restricted to the test centre. The examination is an incomplete activity without assessment. Scanning of answer sheets and qualifying marks is an essential part albeit the main objective of the examination process. Educational institutions or the examinees do not look at these activities in isolation,” the authority for the advance ruling says during the ruling in favour to give privilege for examination exercises given by the outer agency.
Educational Point
The petitioner based with Bengaluru’s firm Datacon Technologies is the service provider of the print solution and the IT services.
These are typical sections of the modern examination system, Central Board of Secondary Education (CBSE), normally State Examination Boards grant agreement to the specific agencies for giving the services. The petitioner in relation to the question has laid Advance rulings that whether these services have to be given privilege or not from GST.
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The applicant provides that BSEB is the educational service in context to the control of exams and it has to be given exemption from GST. It is seen that in the matter of contesting to the Orient Press Limited, Maharashtra AAR contains the same services excused from GST.
Karnataka AAR stands that both the central and state educational boards should be entitled to the institute who conducts the examination for the students. Hence BSEB concerns the educational institute for the purpose of conducting the examination.
Relaxation to Applicant
GST has to be reduced on BSEB who provides educational services said AAR.
The Authority of Advance Ruling (AAR) assists the assessee by providing the decision in relation to the supply of Goods and Services 
In GST model Law separate provisions have been prescribed to determine the time of supply of goods and services. Liability for GST (Goods and Services Tax) will. Read more held to undergo by the taxpayers. The decisions are quite applicable to the applicant and the tax authorities. Hence the decisions have not an important value such as the judgment of the High court or Supreme court but it can be used as a powerful tool in future times.
