Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12/2017-CT(R)

Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12/2017-CT(R)Case-LawsGSTAAAR determined that services provided to Gujarat Panchayat Service Selection Board (GPSSB) and Gujarat Public Service Commission (GPSC) ar

Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12/2017-CT(R)
Case-Laws
GST
AAAR determined that services provided to Gujarat Panchayat Service Selection Board (GPSSB) and Gujarat Public Service Commission (GPSC) are not exempt from GST under Notification No. 12/2017-CT(R). While interpreting exemption provisions strictly per SC precedent, AAAR found GPSSB does not qualify as Central/State Government, Union Territory or local authority under CG

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