TaxTMI 
TaxTMI 
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
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....k, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub- Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)-reg. Certain representa....
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....minations and grant degrees, diplomas and other academic distinctions. It carries out all functions as are normally carried out by central or state educational boards and is thus a central educational board. 3. According to explanation 3(iv) of the notification No. 12/ 2017 CTR, "Central and State Educational Boards" are treated as Educational Institution for the limited purpose of providing se....
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....(iv)-12/2017-CT(r)]. 3.3 Educational institutions are defined at 2(y) of the said notification as follows- "(y) educational institution" means an institution providing services by way of, - (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any l....
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....12/2017-CT(R)]. Therefore, GST shall not apply to any fee or any amount charged by such Boards for conduct of such examinations including entrance examinations. (ii) GST is also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when....