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    <description>CBIC issued rate amendments and exemptions effective 1 March 2023: entrance examination services by government exam authorities (including National Testing Agency) are treated as educational services and exempt; services of courts and tribunals are brought under the reverse charge mechanism; pencil sharpeners&#039; GST rate reduced under HSN 8214 while certain jaggery and pre packaged Rab are taxed at a lower rate; compensation cess exemption extended to coal rejects supplied to coal washeries. GSTN introduced geo coding for principal place of business, an updated e invoice portal with additional IRPs, and an annual forward charge opt in process for GTAs.</description>
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