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 ..... herige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 23-06-2021 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 v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carries out all functions as are normally carried out by central or state educational boards and is thus a central 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 studen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal institutions are defined at 2(y) of the said notification as follows- (y) educational institution means 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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