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Clarifcation regarding GST on supply of various services by Central and State Board (such as National Board of Examination) - GST - States - CIRCULAR No. 06/2021(STATE)

Extract

..... ved seeking clarifcation 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 authorize them to provide their respective services. The issue was examined by GST Council in its 43rd mee .....

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

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..... he students. 3.1 Following services supplied by an educational institution are exempt from GST vide sl. No. 66 of the notifcation issued in the G.O.Ms.No.588, Revenue (Commercial Taxes-II) Department, dated 12-12-2017 (Notifcation No.12/2017-CentralTax (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 S .....

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

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..... of conduct of examination to the students” 4. Taking into account the above, the GST Council has recommended, to clarify as below: i. GST is exempt on services provided by Central or State Boards ( including the boards such as NBE)by way of conduct of examination for the students, including conduct of entrance examination for admission to educational institution [under S. No. 66 (aa) of the notifcation issued in the G.O.Ms.No.588, Revenue (CT-II) Department, dated 12-12-2017(notif No. 12/2 .....

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

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