Intra-State supplies of certain services - Exemption - G. O. Ms. No. 115 - 01/2023-State Tax (Rate) - Telangana SGST

GOVERNMENT OF TELANGANA Notification G. O. Ms. No. 115 Revenue (CT-II) Department (01/2023-State Tax (Rate)) , dated August 25, 2023. In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification No. 12/2017-State Tax (Rate), issued in G. O. Ms. No. 110, Revenue (CT-II) Department, dated the June 29, 2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, dated the June 30, 2017, and as amended subsequently from time to time namely : 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 come into force with effect from the 01st day of March, 2023.