Exemptions on supply of services under UTGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - amend notification No. 12/2017- Union Territory Tax (Rate) so as to .

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....01/2023 - Union Territory Tax (Rate) New Delhi, the 28th February, 2023 G.S.R. 145(E).-- In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Se....

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....rnment including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.". 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/....