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 Dated Dispur the 21st June, 2021. Subject: Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)-reg. No. CT/GST-15/2017/467. 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 Examinatio....
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.... and is thus a central educational board. 3. According to explanation 3(iv) of the notification No. 12/2017-(Rate) [FTX.56/2017/25 dated 29th June, 2017], "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 pr....
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....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 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 a....
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...., 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 service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards ....