GST exemption on examination services: fees and related input services by central/state boards are not taxable; accreditation attracts GST. GST is exempt on services by Central and State educational boards, including bodies such as the National Board of Examination, when those services are the conduct of examinations or entrance examinations; fees charged for such examinations and input services relating to admission or conduct of examinations supplied to those boards are not taxable. Other services by the boards, notably accreditation or registration/authorisation services to institutions or professionals, are taxable and attract GST.
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: fees and related input services by central/state boards are not taxable; accreditation attracts GST.
GST is exempt on services by Central and State educational boards, including bodies such as the National Board of Examination, when those services are the conduct of examinations or entrance examinations; fees charged for such examinations and input services relating to admission or conduct of examinations supplied to those boards are not taxable. Other services by the boards, notably accreditation or registration/authorisation services to institutions or professionals, are taxable and attract GST.
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