Case of Board of Secondary Education, AAR Rajasthan Ruling Dated 17th December 2025. The applicant is a government authority responsible for conducting secondary and senior secondary examinations in the state. It procures various services from external suppliers, including the printing of question papers and answer sheets, online form filling, result processing, and annual maintenance of computers used exclusively for exams. AAR ruled that the various support services are exempt from GST under notification 12/2017 (Rate).