Educational institution classification clarified: authorities conducting entrance exams treated as educational institutions for GST purposes. The notification inserts a clarification that any authority, board or body set up by the Central or State Government, including the National Testing Agency, conducting entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conducting such entrance examinations.
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 exams treated as educational institutions for GST purposes.
The notification inserts a clarification that any authority, board or body set up by the Central or State Government, including the National Testing Agency, conducting entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conducting such entrance examinations.
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