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    <title>Exemptions on supply of services under UTGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - amend notification No. 12/2017- Union Territory Tax (Rate) so as to .</title>
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    <description>Authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, that conduct entrance examinations for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions, thereby affecting applicability of exemptions on supply of services under the Union Territory GST Rate notification.</description>
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