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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>The circular confirms that GST exemption applies to services by Central or State Boards in conducting examinations for students, including entrance examinations and associated fees, and to input services relating to admission or conduct of examinations such as online testing, result publication, and printing of admit cards and question papers. It further specifies that other services, notably accreditation or registration of institutions or professionals, are taxable and attract GST.</description>
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      <description>The circular confirms that GST exemption applies to services by Central or State Boards in conducting examinations for students, including entrance examinations and associated fees, and to input services relating to admission or conduct of examinations such as online testing, result publication, and printing of admit cards and question papers. It further specifies that other services, notably accreditation or registration of institutions or professionals, are taxable and attract GST.</description>
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      <pubDate>Tue, 21 Sep 2021 00:00:00 +0530</pubDate>
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