GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory

GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatoryCase-LawsGSTAAR held that the applicant, a recruitment board constituted under State legislation, qualifies

GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory
Case-Laws
GST
AAR held that the applicant, a recruitment board constituted under State legislation, qualifies as a “governmental authority” but its activities of conducting recruitment examinations for Devaswom Boards do not relate to functions entrusted to Panchayats or Municipalities under the Constitution and therefore do not fall within

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