Whether examination material provided to educational institutions for conducting student exams is exempted from GST ?
TRT-2025-1218

Issue Favourable to Tax Payer ?:- yes

Held - The content to be printed is based on the specifications given by the educational institutes and the applicant has no role in deciding the s.....

TRT-2025-382

Issue Favourable to Tax Payer ?:- yes

Held - The basic nature of the ASSET service is an examination to be conducted by the Educational Institution (School) but outsourced to the E.....

TRT-2025-381

Issue Favourable to Tax Payer ?:- no

Held - The schools may find ASSET to be a good tool to evaluate students’ level of understanding of different subjects and may also find the deta.....

TRT-2025-380

Issue Favourable to Tax Payer ?:- yes

Held - We find from the sample copies of agreements submitted by the applicant that they make contract with the Schools for supply of ASSET multipl.....