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

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..... amirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 2nd July, 2021. Sir, Sub- Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)-reg. Various doubts have arisen in respect of taxability of various services supplied by Centre and State Boards such as National Board of Examination (NBE). These servic .....

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

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..... rpose of providing services by way of conduct of examination to the students. Therefore, NBE is an ‘Educational Institution’ in so far as it provides services by way of conduct of examination, including any entrance examination, to the students. 3.1 Following services supplied by an educational institution are exempt from GST vide sl. No. 66 of the notification No. 12/ 2017- State Tax (Rate) dated 30.06.2017, Services provided - (a) by an educational institution to its students, facu .....

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

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..... r the limited purpose of providing services by way of conduct of examination to the students” 4. Taking into account the above, the GST Council has recommended, clarifying 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 notification No. 12/2017-ST(R)]. Therefore, GST sha .....

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

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