GST exemption on board-conducted examinations confirmed; input services for exams exempt, accreditation and registration services remain taxable. Services by Central or State Boards, including NBE, consisting of conduct of examinations for students, including entrance examinations, are exempt from GST; input services relating to admission or conduct of examinations provided to such Boards (such as online testing, result publication, printing of notifications, admit cards and question papers) are also exempt. Other services by these Boards, notably accreditation or registration/authorization of institutions or professionals, are taxable.