CBIC Issues Clarification Regarding GST on Supply of Various Services by Central and State Board [Read Circular]

CBIC

CBIC, on 17th June 2021, says that 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.

Accordingly, CBIC has clarified the same through circular on 17th June 2021.

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