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    <title>Intra-State supplies of certain services - Exemption</title>
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    <description>The notification inserts clause (iva) into the Explanation to paragraph 3 of the State GST rate notification, clarifying that any authority, board or body set up by the Central or State Government, including National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations. The amendment is effective from March 1, 2023.</description>
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      <description>The notification inserts clause (iva) into the Explanation to paragraph 3 of the State GST rate notification, clarifying that any authority, board or body set up by the Central or State Government, including National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations. The amendment is effective from March 1, 2023.</description>
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