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of <h1>Tamil Nadu amends GST Act to classify exam-conducting bodies as educational institutions, effective retroactively from March 1, 2023.</h1> The Tamil Nadu government has amended a previous notification under the Tamil Nadu 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, will be considered an educational institution for the purpose of services related to conducting entrance examinations for admission to educational institutions. This amendment, aimed at serving public interest, is effective retroactively from March 1, 2023.
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