AAR: Provision of services relating to ‘conduct of examinations’ a ‘composite supply’, exempt when supplied to ‘educational institution’

Maharashtra AAR rules that applicant’s services in respect of conducting examination is a ‘Composite Supply’ u/s 2(30) of CGST Act, 2017; Notes that applicant provides complete set of services to manage the conduct of examinations electronically like facilitation of online booking of examination slots by the candidates, setting up questions based on question bank management, conduction of online examination in their authorized exam centres, invigilation and exam evaluat...