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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.... 04/2021-GST (Ref. Circular No. 151/07/2021-GST of Central Tax) Sub- 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 s....
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....ntral educational board. 3. According to explanation 3(iv) of the notification No. 12/ 2017 STR, "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....
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....cation 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 doubts, it is clarified that the Centra....