Educational institution classification clarified: examination authorities treated as educational institutions for entrance exam services under state tax rules. The notification inserts clause (iva) into the Explanation to paragraph 3 of the State tax rate notification, clarifying that any authority, board or body set up by the Central Government or State Government, including testing agencies, shall be treated as an educational institution solely for the limited purpose of providing services by way of conduct of 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 classification clarified: examination authorities treated as educational institutions for entrance exam services under state tax rules.
The notification inserts clause (iva) into the Explanation to paragraph 3 of the State tax rate notification, clarifying that any authority, board or body set up by the Central Government or State Government, including testing agencies, shall be treated as an educational institution solely for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions.
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