9911796707
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 ..... 21(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 taxability of various services supplied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormally 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 the limited purpose of providing services by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct 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 services by way of,- i. pre-school education and education up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 including entrance examinations. ii.GST is also exempt on input services relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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