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TMI BlogClarifcation regarding GST on supply of various services by Central and State Board (such as National Board of Examination)X X X X Extracts X X X X X X X X Extracts X X X X ..... esh CIRCULAR No. 06/2021(STATE) IN REFERENCE TO 151/07/2021(CENTRAL), 02/07/2021 Sub:-Clarifcation regarding GST on supply of various services by Central and State Board (such as National Board of Examination) reg. Ref:- From the GOI, MOF, DOR, CBIC, Circular No.151/07/2021-GST, dated 17-06-2021. Certain representations have been received seeking clarifcation in respect of taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. 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 notifcation issued in the G.O.Ms.No.588, Revenue (Commercial Taxes-II) Department, dated 12-12-2017 (Notifcation No. 12/ 2017 CTR), Central and State Educational Boardsn are treated as Educational Institution for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucational institution, relating to admission to, or conduct of examination is also exempt from GST [sl. No. 66 (b) (iv)-of the Notifcation issued in the G.O.Ms.No.588, Revenue (Commercial Taxes-II) Department, dated 12-12-2017 (12/2017-CT(r)]. 3.3 Educational institutions are defned at 2(y) of the said notifcation as follows- (y) educational institution means an institution providing serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as NBE)by way of conduct of examination for the students, including conduct of entrance examination for admission to educational institution [under S. No. 66 (aa) of the notifcation issued in the G.O.Ms.No.588, Revenue (CT-II) Department, dated 12-12-2017(notif No. 12/2017-CT(R)] . Therefore, GST shall not apply to any fee or any amount charged by such Boards for conduct of such examinations inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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