GST exemption on board-conducted examinations: fees and related input services exempt, accreditation fees taxable at standard rate. GST is exempt on services by Central or State educational boards, including the National Board of Examination, when the service is the conduct of examinations (including entrance exams) and on input services relating to admission or conduct of examinations provided to such boards. Services such as accreditation, registration or authorisation provided by these boards are not exempt and are taxable at the standard 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: fees and related input services exempt, accreditation fees taxable at standard rate.
GST is exempt on services by Central or State educational boards, including the National Board of Examination, when the service is the conduct of examinations (including entrance exams) and on input services relating to admission or conduct of examinations provided to such boards. Services such as accreditation, registration or authorisation provided by these boards are not exempt and are taxable at the standard GST rate.
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