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    <title>Regarding GST on the supply of various services by Central and State Boards (such as the National Board of Examinations).</title>
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    <description>GST applicability to services supplied by Central and State Boards, including the National Board of Examinations, is determined by nationally issued GST guidance applied with necessary modifications under the Chhattisgarh Goods and Services Tax Act, 2017. The adopted framework operates as though issued under the State legislation, and GST treatment of covered board services is assessed by reference to that adapted framework.</description>
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      <description>GST applicability to services supplied by Central and State Boards, including the National Board of Examinations, is determined by nationally issued GST guidance applied with necessary modifications under the Chhattisgarh Goods and Services Tax Act, 2017. The adopted framework operates as though issued under the State legislation, and GST treatment of covered board services is assessed by reference to that adapted framework.</description>
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