GST exemption on board conducted examinations affirmed; input services for exams also exempt while accreditation fees are taxable. GST exemption applies to services supplied by Central or State educational boards by way of conduct of examinations, including entrance examinations and any fee charged for such conduct. Input services relating to admission or conduct of examinations supplied to those boards-such as online testing, result publication, printing of admit cards, notifications and question papers-are also exempt. Services of accreditation or registration provided by those boards to institutions or professionals fall outside the examination exemption and are taxable under GST.