Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

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.... issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi 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 admission  to educational institution,  input  services  for  conducting  such  entrance  examination  for students, accreditation of educational institutions or professional so as to authorise them to provide their respective servi....

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.... G.O. (Ms)  No. 73  Commercial  Taxes  and Registration  Department dated  29.06.2017  published  in the Tamil  Nadu Government  Gazette,  Extraordinary,  in  issue  No. 202  vide  Notification No.II(2)/CTR/532(d-15)/2017, dated 29.6.2017] Services provided - (a) by an educational institution to its students, faculty and staff; (aa)  by  an  educational  institution  by  way  of  conduct  of entrance  examination  against consideration  in  the  form  of entrance fee; 3.2  Similarly, services provided to an educational institution, relating to admission to, or co....

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....examination for the students,  including  conduct  of  entrance  examination  for  admission  to educational institution [under S. No. 66 (aa) of the G.O. (Ms) No. 73 Commercial Taxes and Registration Department dated  29.06.2017 published in the Tamil Nadu Government Gazette, Extraordinary, in issue No. 202 vide Notification No.II(2)/CTR/532(d-15)/2017, dated  29.6.2017] 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 ....