M/s Emerald Heights International School Samiti
GST AAARMP/AAAR/02/2020
Case summary
From the record, as published by the registry
Recorded against
1. The consideration received by the school from the participant school(s) for participation of their students and staff in the aforementioned conference would be exempted from tax under entry 80 of notification no. 12/2017 Central Tax (rate) dated 28.06.2017. 2. The appropriate category of services has been explained at serial number 1. 3. The service providers providing services of catering, security, cleaning, housekeeping, transportation etc. are neither applicant nor appellant hence question is beyond the ambit of section 95. 4. The provis
Filed asAppellate Ruling2020