Exemption for conduct of entrance examinations: government exam authorities treated as educational institutions for GST exemption purposes. The state GST notification amendment 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 solely for the purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, thereby bringing such services within the nil-rated/exempt treatment; the amendment is deemed to have come into force from an earlier specified date.