GST exemption on board-conducted examinations confirmed, and input services for examinations exempt; accreditation and registration services taxable. Services by Central or State Boards, including conduct of examinations and related input services (online testing, result publication, printing of notifications, admit cards and question papers) supplied to the Boards are exempt from GST, and fees for such examinations are not taxable. Other services by these Boards, notably accreditation, registration or authorisation services provided to institutions or professionals, are taxable at the applicable GST rate.