Educational institution status clarified for agencies conducting entrance exams, classifying their examination services as educational services under GST. The notification inserts a clarificatory clause treating any Central or State Government authority, board or body, including the National Testing Agency, as an educational institution solely for the purpose of providing services by way of conducting entrance examinations for admission to educational institutions.
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 clarified for agencies conducting entrance exams, classifying their examination services as educational services under GST.
The notification inserts a clarificatory clause treating any Central or State Government authority, board or body, including the National Testing Agency, as an educational institution solely for the purpose of providing services by way of conducting entrance examinations for admission to educational institutions.
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