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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 ..... F STATE TAX Circular No: 9/2021 - TNGST (PP6/GST-15003/28/2021) Dated: 21.09.2021 Sub: Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)-reg. Ref: Circular no 151/07/2021-GST, dated 17.06.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi Certain representations have been receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, diplomas and other academic distinctions. It 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 G.O. (Ms) No.130, Commercial Taxes and Registration Department dated 13.10.2017 published in the Tamil Nadu Government Gazette, Extraordinary, in Issue No. 328 vide Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, 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)- G.O. (Ms) No. 73 Commercial Taxes and Registration Department dated 29.06.2017 publis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Educational Institution for 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, to clarify 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2017 published in the Tamil Nadu Government Gazette, Extraordinary, in issue No. 202 vide Notification No.II(2)/CTR/532(d-15)/2017, dated 29.6.2017] (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 test) so as to authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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