Educational institution classification clarified: bodies conducting entrance exams treated as educational institutions for GST purposes. Insertion of an interpretative clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations; the amendment is effective retrospectively from the stated effective date.
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: bodies conducting entrance exams treated as educational institutions for GST purposes.
Insertion of an interpretative clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations; the amendment is effective retrospectively from the stated effective date.
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