{"id":74446,"date":"2025-11-25T08:55:41","date_gmt":"2025-11-25T03:25:41","guid":{"rendered":""},"modified":"2025-11-25T08:55:41","modified_gmt":"2025-11-25T03:25:41","slug":"gst-payable-on-recruitment-exam-fees-by-governmental-authority-application-charges-treated-as-taxable-recruitment-services-registration-mandatory","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74446","title":{"rendered":"GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory"},"content":{"rendered":"<p>GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory<br \/>Case-Laws<br \/>GST<br \/>AAR held that the applicant, a recruitment board constituted under State legislation, qualifies as a &#8220;governmental authority&#8221; 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 <\/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=94499\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/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-74446","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74446","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=74446"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74446\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}