GST exemption on board-conducted examinations confirmed: examination fees and related input services exempt, accreditation services taxable. GST is exempt on services provided by Central or State educational boards, including conduct of examinations and entrance examinations, and on input services supplied to such boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers). Other services by such boards, notably accreditation or registration of institutions or professionals, are taxable and attract the applicable GST 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 board-conducted examinations confirmed: examination fees and related input services exempt, accreditation services taxable.
GST is exempt on services provided by Central or State educational boards, including conduct of examinations and entrance examinations, and on input services supplied to such boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers). Other services by such boards, notably accreditation or registration of institutions or professionals, are taxable and attract the applicable GST rate.
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