Educational institution classification expanded to include government testing agencies for entrance exam services, clarifying GST treatment. The amendment clarifies that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, thereby affecting GST classification for those services and applying retrospectively from 1 March 2023.
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Provisions expressly mentioned in the judgment/order text.
Educational institution classification expanded to include government testing agencies for entrance exam services, clarifying GST treatment.
The amendment clarifies that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, thereby affecting GST classification for those services and applying retrospectively from 1 March 2023.
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