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of <h1>Goa Amends GST Act: Entrance Exam Conductors Now Classified as Educational Institutions for GST Purposes.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated June 30, 2017, under the Goa Goods and Services Tax Act, 2017. Effective March 1, 2023, the amendment clarifies that any authority, board, or body established by the Central or State Government, including the National Testing Agency, conducting entrance examinations for educational institutions, will be considered an educational institution solely for the purpose of providing services related to entrance examinations. This amendment is made in the public interest based on the recommendations of the Council.
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