List of Exempted supply of services under the CGST Act - Notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 12/2017- Central Tax (Rate) - 01/2023 - Central GST (CGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Educational institution status for exam-conducting bodies clarifies that government exam agencies are treated as institutions for entrance exam services. Insertion of new clause (iva) clarifies that any authority, board or body set up by Central or State Government, including exam-conducting agencies, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; amendment made to the Explanation to paragraph 3 of Notification No. 12/2017-Central Tax (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.
Educational institution status for exam-conducting bodies clarifies that government exam agencies are treated as institutions for entrance exam services.
Insertion of new clause (iva) clarifies that any authority, board or body set up by Central or State Government, including exam-conducting agencies, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; amendment made to the Explanation to paragraph 3 of Notification No. 12/2017-Central Tax (Rate).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.