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    <title>Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)</title>
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    <description>Boards that function as educational authorities and conduct examinations are treated as educational institutions for examination services; fees charged by such Boards for conducting examinations, including entrance examinations, are GST exempt. Input services supplied to these Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are likewise exempt when provided to the Boards. Services of accreditation or registration provided by the Boards fall outside the examination exemption and are taxable at the standard rate.</description>
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    <pubDate>Fri, 02 Jul 2021 00:00:00 +0530</pubDate>
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      <title>Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)</title>
      <link>https://www.taxtmi.com/circulars?id=64885</link>
      <description>Boards that function as educational authorities and conduct examinations are treated as educational institutions for examination services; fees charged by such Boards for conducting examinations, including entrance examinations, are GST exempt. Input services supplied to these Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are likewise exempt when provided to the Boards. Services of accreditation or registration provided by the Boards fall outside the examination exemption and are taxable at the standard rate.</description>
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      <pubDate>Fri, 02 Jul 2021 00:00:00 +0530</pubDate>
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