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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 - CCT/26-4/2017-18/E/854

Extract

..... 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 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 .....

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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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..... tudents, 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 (b)(iv)-38/1/2017-Fin(R&C)(12/2017-Rate)]. 3.3 Educational institutions are defined at 2(y) of the said notification as follows- “(y) educational institution” means an institut .....

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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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..... 017-Fin(R&C)(12/ /2017-Rate)]. 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 for examination, admit card and questions papers etc., when provided to such Boards [under S. No. 66 (b) (iv) of notif No. 38/1/2017-Fin(R&C)(12 .....

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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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