Seeks to exempt services provided by National Testing Agency by way of conduct of entrance examination for admission to educational institutions. [seeks to further amend notification No. 1136-F.T. dated 28.06.2017 regarding Nil rated services] - 383–F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 383 F.T. Dated, Howrah, the 16th day of March, 2023 [ Corresponding Central Notification No. 1/2023-Central Tax (Rate) ] In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, subsection (5) of section 15 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following amendment further to amend this Department notification No. 1136-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely :- Amendments In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely :- (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government 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 be deemed to have come into force with effect from the 1st day of March, 2023. By order of the Governor, MALAY GHOSH, IAS Secretary to the Government of West Bengal