The Uttar Pradesh Authority for Advance Ruling (AAR) has held that no Goods and Services Tax (GST) on services provided to the educational institution to conduct entrance examinations. The applicant, M/s MEL Training and Assessment Ltd. is engaged in the business of providing exams, certification, and other allied services including various types of surveys, assessments, and exam services to various clients including individuals, educational institutions, firms, corporate bodies, government undertakings, etc. the applicant have entered into various contracts with customers to provide services which are conducting online examination.
Source Taxscan
