AAR: Educational assessment examination (ASSET) provided to schools/educational organization exempt from GST

Gujarat AAR holds that applicant engaged in supply of ASSET (Assessment of Scholastic Skills Through Educational Testing) multiple question to the Schools for the students of 3rd to 10th Standard are exempt from GST; Notes that applicant enters into contract with schools for supply of ASSET, under which they provide a set of questions on various subjects which are set by them based on the class level, board (like state or CBSE or ICSE etc) and the methodology adapte...