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of <h1>Delhi GST Amendment: Entrance Exam Authorities Recognized as Educational Institutions for Exam Services from March 1, 2023.</h1> The notification amends Notification No. 12/2017-State Tax (Rate), dated June 30, 2017, under the Delhi Goods and Services Tax Act, 2017. Effective March 1, 2023, it 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, will be considered an educational institution solely for providing services related to entrance exams. This amendment is made in the public interest on the Council's recommendation, as ordered by the Lieutenant Governor of the National Capital Territory of Delhi.
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