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 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. 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.