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of <h1>Chhattisgarh Amends GST Notification: Authorities Conducting Entrance Exams Now Recognized as Educational Institutions.</h1> The Government of Chhattisgarh has amended Notification No. 12/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. This 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, is considered an educational institution for the purpose of providing such services. This amendment is effective from the date of Notification No. 01/2023-Central Tax (Rate), dated February 28, 2023.
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