A.Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18.
B.If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far.
States/UT
Order No. & Date
GUJ/GAAR/R/2022/13 dated 14.03.2022
Order date
14-03-22
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Category
97(2)(b)
Year