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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....Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)-reg. Certain representations have been received seeking clarification in respect of taxability of various services supplied by Centre and State Boards such as National Board of Examination (NBE). These services include entrance examination (on charging a fee) for admissio....
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....e notification No. 38/1/2017-Fin(R&C)(12/2017-Rate), "Central and State Educational Boards" are treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. Therefore, NBE is an 'Educational Institution' in so far as it provides services by way of conduct of examination, including any entrance examination, to the students. 3.....
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....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 law for the time being in force; (iii) education as a part of an approved vocational education course;"; Further, clause (iv) of Explanation of said notification reads as below: "(iv) For removal of....
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....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 provided to such Boards [under S. No. 66 (b) (iv) of notif No. 38/1/2017-Fin(R&C)(12/ /2017-Rate),]. (iii) GST at the rate of 18% applies to other services provided by such Boards, namel....