https://www.taxtmi.com/circulars?id=69448 GST is exempt on services supplied by Central and State Boards (including bodies like the National Board of Examination) when those services consist of the conduct of examinations for students, including entrance examinations, and therefore fees charged for such examinations are not taxable. Input services supplied to such Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are also exempt when provided to the Boards. Other services by the Boards, notably accreditation or registration services, are taxable. en-us Wed, 25 Aug 2021 00:00:00 +0530 Tue, 17 Mar 2026 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69448 GST is exempt on services supplied by Central and State Boards (including bodies like the National Board of Examination) when those services consist of the conduct of examinations for students, including entrance examinations, and therefore fees charged for such examinations are not taxable. Input services supplied to such Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are also exempt when provided to the Boards. Other services by the Boards, notably accreditation or registration services, are taxable. Circulars GST - States Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69448