Educational Board Affiliation Services to Government Schools Exempt from GST under Notification No. 08/2024

Services of affiliation provided by educational boards or councils to schools established by governmental entities are exempt from GST under CGST, UTGST, SGST, and IGST. A "Governmental Authority" or "Government Entity" is defined as a body established by the government with significant control or equity to perform functions under constitutional articles. Clarifications are provided regarding GST applicability on affiliation services by universities to colleges and educational boards to schools, including tax regularization for past services. This exemption was formalized through Notification No. 08/2024, effective from October 10, 2024.