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of <h1>GST Amendment: National Testing Agency & Similar Bodies Conducting Entrance Exams Exempt from Tax as Educational Institutions.</h1> The Central Government has amended Notification No. 12/2017-Central Tax (Rate) following recommendations from the GST Council's 49th meeting. Effective March 1, 2023, the amendment clarifies that authorities, boards, or bodies established by the Central or State Government, including the National Testing Agency, conducting entrance examinations for educational institutions, are considered educational institutions for this purpose. This change aims to exempt such services from GST under the Central Goods and Services Tax Act, 2017. The amendment is detailed in Notification No. 01/2023-Central Tax (Rate), published on February 28, 2023.
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