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of <h1>Punjab GST Act Amended: Exam Conducting Bodies Recognized as Educational Institutions for Service Provision.</h1> The Government of Punjab has amended Notification No. S.O 37/P.A.5/2017/S.11/2017, originally dated June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. The amendment, effective from March 1, 2023, 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 for the purpose of providing such services. This amendment was made in the public interest on the recommendation of the Council.
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