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<h1>GST Exemption Clarified for Exam Services by Educational Boards; Accreditation Services to Attract 18% GST Rate.</h1> The circular clarifies the applicability of GST on services provided by Central and State Boards, including the National Board of Examination (NBE). It states that services related to conducting examinations, including entrance exams, are exempt from GST under specific notifications. This exemption covers fees charged for exams and related services like online testing and result publication. However, a GST rate of 18% applies to other services such as accreditation of educational institutions or professionals. The GST Council's recommendations aim to ensure consistent application of these rules, and any implementation issues should be reported to the Commissioner of State Tax.