Educational institution classification clarified for entrance examination bodies under Andhra Pradesh GST exemption framework. The Andhra Pradesh Goods and Services Tax notification amends the earlier exemption notification by clarifying that authorities, boards or bodies set up by the Central Government or State Government, including the National Testing Agency, are treated as an educational institution for the limited purpose of services relating to the conduct of entrance examinations for admission to educational institutions. The amendment is made under the State GST Act and takes effect from 1 March 2023.