Educational institution exemption clarified for entrance examination services, including government-set bodies and testing agencies. Service by way of conducting entrance examinations for admission to educational institutions is brought within the educational institution exemption framework by a clarificatory amendment. Any authority, board or body set up by the Central Government or a State Government, including the National Testing Agency, is to be treated as an educational institution for this limited purpose. The amendment is stated to be a removal of doubts provision and takes effect from 1 March 2023.
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Provisions expressly mentioned in the judgment/order text.
Educational institution exemption clarified for entrance examination services, including government-set bodies and testing agencies.
Service by way of conducting entrance examinations for admission to educational institutions is brought within the educational institution exemption framework by a clarificatory amendment. Any authority, board or body set up by the Central Government or a State Government, including the National Testing Agency, is to be treated as an educational institution for this limited purpose. The amendment is stated to be a removal of doubts provision and takes effect from 1 March 2023.
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