{"id":70877,"date":"2025-02-03T08:13:17","date_gmt":"2025-02-03T02:43:17","guid":{"rendered":""},"modified":"2025-02-03T08:13:17","modified_gmt":"2025-02-03T02:43:17","slug":"services-to-gpssb-and-gpsc-for-recruitment-and-selection-not-exempt-under-gst-notification-12-2017-ct-r","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70877","title":{"rendered":"Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12\/2017-CT(R)"},"content":{"rendered":"<p>Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12\/2017-CT(R)<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85435\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70877","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70877","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70877"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70877\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}