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

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....Tax Lucknow: Dated: 25 August 2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Sub- Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)-reg. Certain representations have....

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....d 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. KA.NI.- 2-843/XI-9(47)/17- U.P. Act-1-2017-Order-(10)-2017 Dated 30.06.2017, "Central and State Educational Boards" are treated as Educational ....

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....ting to admission to, or conduct of examination is also exempt from GST [sl. No. 66 (b)(iv)- KA.NI.- 2-843/XI-9(47)/ 17- U.P. Act-1-2017-Order- (10) -2017 Dated 30.06.2017]. 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 educati....

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....amination for the students, including conduct of entrance examination for admission to educational institution [under S. No. 66 (aa) of Notification No. KA.NI.- 2- 843/XI-9(47)/17-U.P. Act-1-2017-Order-(10)-2017 Dated 30.06.2017]. 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 als....