GST exemption on examination services confirms boards' exam fees and related input services are not taxable, accreditation attracts GST. Boards that function as educational authorities and conduct examinations are treated as educational institutions for examination services; fees charged by such Boards for conducting examinations, including entrance examinations, are GST exempt. Input services supplied to these Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are likewise exempt when provided to the Boards. Services of accreditation or registration provided by the Boards fall outside the examination exemption and are taxable at the standard rate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption on examination services confirms boards' exam fees and related input services are not taxable, accreditation attracts GST.
Boards that function as educational authorities and conduct examinations are treated as educational institutions for examination services; fees charged by such Boards for conducting examinations, including entrance examinations, are GST exempt. Input services supplied to these Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are likewise exempt when provided to the Boards. Services of accreditation or registration provided by the Boards fall outside the examination exemption and are taxable at the standard rate.
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