Classification of testing agencies as educational institutions clarifies GST treatment for entrance examination services made effective retrospectively. Amendment adds clause (iva) to clarify 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 by way of conduct of entrance examinations for admission to educational institutions; the amendment is effective retrospectively from 1 March 2023.
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 testing agencies as educational institutions clarifies GST treatment for entrance examination services made effective retrospectively.
Amendment adds clause (iva) to clarify 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 by way of conduct of entrance examinations for admission to educational institutions; the amendment is effective retrospectively from 1 March 2023.
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