APPELLATE AUTHORITY FOR ADVANCE RULING Order-in-Appeal No. AAAR/13/2022, AAAR.COM/11/2022, Dated 22nd November, 2022 ( - Telangana) Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)? HELD BY AAR there is no uniform opinion arrived by the Members of the Authority for Advance Ruling is being referred to the Appellate Authority for Advance Ruling for the state of Telangana in terms of Section 98(5) for hearing and decision on the questions on which advance ruling is sought. HELD BY AAAR The applicant, M/s Magnetic Infotech Private Ltd., as a sub contractor, is not eligible to claim exemption as available under Notification No. 12/2017-(R), dt. 28.6.2017.