Educational institution classification clarified: authorities conducting entrance exams treated as educational institutions for GST exemption on exam services. The State government amends an existing GST notification to clarify that any authority, board or body set up by the Central or State Government, including testing agencies, 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 applying the existing exemption framework to such intra state supplies from the notified commencement date.
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Educational institution classification clarified: authorities conducting entrance exams treated as educational institutions for GST exemption on exam services.
The State government amends an existing GST notification to clarify that any authority, board or body set up by the Central or State Government, including testing agencies, 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 applying the existing exemption framework to such intra state supplies from the notified commencement date.
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