2025-VIL-190-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Registration, Applicability of GST on application/examination fees – Applicant is a statutory autonomous institution established to conduct examinations for selection of candidates to various posts in Devaswom Boards across Kerala. The Board collects application/examination fees from candidates and utilizes the funds to meet various expenses related to the recruitment process - Whether the applicant-Kerala Devaswom Recruitment Board is required to obtain GST registration – HELD - The Board is a taxable service provider and is liable to be registered under the CGST Act if the aggregate value of its taxable supply of services exceeds the threshold limit prescribed under Section 22 of the CGST Act, or if the Board falls under any of the categories specified under Section 24 of the Act. The services provided by the Board in conducting examinations for recruitment to various posts in the Devaswom Boards constitute a taxable supply under the CGST Act – Ordered accordingly - Whether GST is applicable on the application/examination fees collected from candidates – HELD - The fees collected from candidates represent consideration for the services supplied by the Board in conducting recruitment examinations and related processes. Accordingly, the application/examination fees are chargeable to GST under Section 9 of the CGST Act. The relationship between the payment of fees by candidates and the services rendered by the Board is one of reciprocal obligation- quid pro quo, which brings the transaction within the scope of a supply of service for consideration as contemplated under the CGST Act - Whether the activity of conducting examinations is a taxable supply under GST – HELD - The services provided by the Board to candidates in connection with the recruitment of eligible persons to various posts in the Devaswom Boards constitute a taxable supply under Section 2(108) of the CGST Act, 2017. The Board's activities, though categorized as a "Governmental authority," do not fall under any of the functions entrusted to a Panchayat or a Municipality under the Constitution, and instead the Board is engaged as an independent recruitment service provider. Therefore, the services provided by the Board in conducting examinations are not exempt from GST under the relevant Notification.
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