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of <h1>GST Exemption Clarified for Exam Services by Boards; Accreditation Services to Attract 18% GST.</h1> The circular clarifies the applicability of GST on services provided by Central and State Boards, such as the National Board of Examination (NBE). Services like conducting entrance examinations and related input services are exempt from GST under specific notifications. This exemption applies to fees charged for conducting exams, including entrance exams. However, services related to accreditation of institutions or professionals are subject to an 18% GST. The circular aims to ensure consistent tax treatment and addresses any implementation difficulties that may arise. Similar guidelines have been issued under the Central Goods and Services Tax Act, 2017.
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