{"id":4763,"date":"2026-03-02T13:00:10","date_gmt":"2026-03-02T13:00:10","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4763"},"modified":"2026-03-02T13:00:12","modified_gmt":"2026-03-02T13:00:12","slug":"gst-aar-rajasthan-ruling-dated-17-12-2026-gst-exemption-allowed-on-examination-services-as-educational-board-treated-as-institution","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/gst-aar-rajasthan-ruling-dated-17-12-2026-gst-exemption-allowed-on-examination-services-as-educational-board-treated-as-institution\/","title":{"rendered":"GST, AAR Rajasthan Ruling Dated 17\/12\/2026 &#8211; GST Exemption allowed on examination services as Educational Board Treated as Institution"},"content":{"rendered":"\n<p><em>Case of Board of Secondary Education,\u00a0AAR Rajasthan Ruling Dated 17<sup>th<\/sup>\u00a0December 2025.<\/em>\u00a0The 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).<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1H9M_iJX6f9yc9duhbjXEbOzBpHMf6nAN\/view?usp=sharing\"><em>(Link: AAR Rajasthan Ruling Dated 17\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Board of Secondary Education,\u00a0AAR Rajasthan Ruling Dated 17th\u00a0December 2025.\u00a0The applicant is a government authority responsible for conducting secondary [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4763","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR Rajasthan Ruling Dated 17\/12\/2026 - GST Exemption allowed on examination services as Educational Board Treated as Institution - Bhatia Bhola &amp; 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