Educational institution exemption covers examination services by Boards, while accreditation and registration services remain taxable under GST. GST is exempt on services supplied by Central and State Educational Boards, including bodies such as the National Board of Examination, when they conduct examinations for students, including entrance examinations for admission to educational institutions. The exemption also extends to input services relating to admission to, or conduct of, examinations when provided to such Boards, including online testing services, result publication, printing of examination notifications, admit cards and question papers. Other services, such as accreditation of institutions or professionals, remain taxable at 18%.
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.
Educational institution exemption covers examination services by Boards, while accreditation and registration services remain taxable under GST.
GST is exempt on services supplied by Central and State Educational Boards, including bodies such as the National Board of Examination, when they conduct examinations for students, including entrance examinations for admission to educational institutions. The exemption also extends to input services relating to admission to, or conduct of, examinations when provided to such Boards, including online testing services, result publication, printing of examination notifications, admit cards and question papers. Other services, such as accreditation of institutions or professionals, remain taxable at 18%.
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