Classification of exam-conducting authorities as educational institutions clarifies GST treatment for entrance examination services. The notification clarifies that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services consisting of conducting entrance examinations for admission to educational institutions, thereby aligning such services with the educational-institution treatment under the State GST rate framework.
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.
Classification of exam-conducting authorities as educational institutions clarifies GST treatment for entrance examination services.
The notification clarifies that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services consisting of conducting entrance examinations for admission to educational institutions, thereby aligning such services with the educational-institution treatment under the State GST rate framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
