https://www.taxtmi.com/article/detailed?id=16164 Services supplied to an educational institution for admission to or conduct of examination are exempt under Entry 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate). The exemption was broadened by removing the earlier "upto higher secondary" limitation, and Boards are treated as educational institutions for examination purposes. Services directly connected with examinations, such as printing of question papers, admit cards, online testing, result publication, answer sheets, form processing, and related operations, fall within the exemption if they are integral to the examination process. en-us Wed, 08 Apr 2026 08:59:20 +0530 Wed, 08 Apr 2026 08:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16164 Services supplied to an educational institution for admission to or conduct of examination are exempt under Entry 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate). The exemption was broadened by removing the earlier "upto higher secondary" limitation, and Boards are treated as educational institutions for examination purposes. Services directly connected with examinations, such as printing of question papers, admit cards, online testing, result publication, answer sheets, form processing, and related operations, fall within the exemption if they are integral to the examination process. Articles Goods and Services Tax - GST Wed, 08 Apr 2026 08:59:20 +0530 https://www.taxtmi.com/article/detailed?id=16164