Educational institution classification clarified: government-established exam bodies treated as educational institutions for entrance-exam services for GST purposes. The notification inserts a clarificatory clause 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 effected under the Mizoram Goods and Services Tax Act, 2017 and operates from the start of March 2023.
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Provisions expressly mentioned in the judgment/order text.
Educational institution classification clarified: government-established exam bodies treated as educational institutions for entrance-exam services for GST purposes.
The notification inserts a clarificatory clause 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 effected under the Mizoram Goods and Services Tax Act, 2017 and operates from the start of March 2023.
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