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Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) - GST - 151/07/2021

Extract

..... . Certain representations have been received seeking clarification in respect of taxability of various services supplied by Centre and State Boards such as National Board of Examination (NBE). These services include entrance examination ( on charging a fee) for admission to educational institution, input services for conducting such entrance examination for students, accreditation of educational institutions or professional so as to authorise them to provide their respective services. The issue .....

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Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) - GST

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..... educational institution are exempt from GST vide sl. No. 66 of the notification No. 12/ 2017- Central Tax (Rate) dated 28.06.2017, Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; 3.2 Similarly, services provided to an educational institution, relating to admission to, or conduct of examination is also exempt from GST [sl. No. 66 .....

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Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) - GST

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..... ay of conduct of examination for the students, including conduct of entrance examination for admission to educational institution [under S. No. 66 (aa) of notif No. 12/2017-CT(R)]. Therefore, GST shall not apply to any fee or any amount charged by such Boards for conduct of such examinations including entrance examinations. (ii) GST is also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification fo .....

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Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) - GST

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