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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 ..... 2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-04/2021 Sub- Clarification regarding GST on supply of various services 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral educational board. 3. According to explanation 3(iv) of the Notification (12/2017) No FD 48 CSL 2017(Tax Rate), "Central 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations. (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 Notification (12/2017) No FD 48 CSL 2017(Tax Rate)]. (iii) GST at the rate of 18% applies to other servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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