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of <h1>Odisha GST Act Amended: Entrance Exam Bodies Now Considered Educational Institutions for Tax Purposes from March 2023.</h1> The Government of Odisha issued a notification amending the Odisha Goods and Services Tax Act, 2017, effective from March 1, 2023. The amendment 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 change is made in public interest based on the recommendations of the Goods and Services Tax Council, updating previous notifications from June 2017 and December 2022.
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