Saturday, September 19, 2020

Student skill assessment services provided to Edu. Inst. are services in relation to conduct of Exam: Exempt from GST

GST : Where applicant is providing a program ASSET (Assessment of Scholastic Skills Through Educational Testing) to schools for purpose of assessment, educational assessment examination (ASSET) with its variants provided by applicant to school/educational organization is service provided in relation to conduct of examination of students which is exempted from payment of GST under Sl. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate),

from www.taxmann.com Latest Case Laws https://ift.tt/32LMyrj

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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