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TMI BlogClarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices by Central and State Board (such as National Board of Examination)-reg. 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral and State Educational Boards" are treated as Educational Institution for the limited purpose 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course;"; Further, clause (iv) of Explanation of said notification reads as below: "(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/ /2017-Rate),]. (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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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