Application of Advance Ruling by Rajasthan Secondary Board of Education dismissed citing not a Supplier of Goods or Services: AAAR sets aside and remands matter to AAR [Read Order]

The case was on the applicability of exemptions under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 regarding services provided to educational institutions, particularly in the context of conducting examinations
Rajasthan Appellate Authority - Supplier of Goods or Services - AAR dismissed the application of Advance Ruling - taxscan

In the case of the Board of Secondary Education Rajasthan, the Rajasthan Appellate Authority for Advance Ruling ( AAAR ) set aside the ruling by the Advance Authority for Rulings ( AAR ) and remanded the matter for fresh consideration. The AAR dismissed the application of Advance Ruling stating that the applicant is not a…

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