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Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) - GST - States - Trade Circular No. 14 T of 2021

Extract

..... 2021 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity. it has been decided that the said circular issued by the CBIC is being made applicable. mutatis mmutandis, in implementation of the MGST Act. 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Com .....

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

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..... reditation of educational institutions or professional so as to authorise them to provide their respective services. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021. 2. Illustratively, NBE provides services of conducting entrance examinations for admission to courses including Diplomat National Board (DNB) and Fellow of National Board (FNB), prescribes courses and curricula for PG medical studies, holds examinations and grant degrees, diplomas and other academic .....

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

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..... provided to an educational institution, relating to admission to, or conduct of examination is also exempt from GST [sl. No. 66 (b)(iv)-12/2017-CT(r)]. 3.3 Educational institutions are defined at 2(y) of the said notification as follows- “(y) educational institution” means an institution providing services by way of, - (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized b .....

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

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..... ing to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards [under S. No. 66 (b) (iv) of notif No. 12/2017-CT(R)]. (iii) GST at the rate of 18% applies to other services provided by such Boards, namely of providing accreditation to an institution or to a professional ( accreditation fee or registration fee such as fee for FMGE screening test ) so as .....

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

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