Educational institution classification clarified: authorities conducting entrance examinations treated as educational institutions for providing entrance-exam services under GST. The notification inserts a clause clarifying 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 from the effective date of the corresponding Central Tax notification.
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: authorities conducting entrance examinations treated as educational institutions for providing entrance-exam services under GST.
The notification inserts a clause clarifying 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 from the effective date of the corresponding Central Tax notification.
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