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TMI BlogClarification 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 ..... Finance, Department of Revenue, Government of India, New Delhi 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 Examination (NBE). These services include entrance examination ( on charging a fee) for admission to educational institution, input services for conducting such entrance examination for students, accreditation of educational institutions or professional so as to authorise them to provide their respective services. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021. 2. Illustratively, NBE provides services of conducting entrance examinations for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution by way of conduct of entrance examination against consideration in the form of entrance fee; 3.2 Similarly, services provided to an educational institution, relating to admission to, or conduct of examination is also exempt from GST [sl. No. 66 (b)(iv)- G.O. (Ms) No. 73 Commercial Taxes and Registration Department dated 29.06.2017 published in the Tamil Nadu Government Gazette, Extraordinary, in issue No. 202 vide Notification No.II(2)/CTR/532(d-15)/2017, dated 29.6.2017] 3.3 Educational institutions are defined at 2 (y) of the said notification as follows- (y) educational institution means an institution providing services by way of, - (iv) pre-school education and education up to higher sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, admit card and questions papers etc, when provided to such Boards [under S. No. 66 (b) (iv) G.O. (Ms) No. 73 Commercial Taxes and Registration Department dated 29.06.2017 published in the Tamil Nadu Government Gazette, Extraordinary, in issue No. 202 vide Notification No.II(2)/CTR/532(d-15)/2017, dated 29.6.2017] (iii) GST at the rate of 18% applies to other services provided by such Boards, namely of providing accreditation to an institution or to a professional (accreditation fee or registration fee such as fee for FMGE screening test) so as to authorise them to provide their respective services Sd/-M.A.Siddique Principal Secretary/ Commissioner of State Tax - Circular - Trade Notice - Public Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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