Central Board of Indirect Taxes and Customs (CBIC) has notified a new exemption for any authority, board, or body established by the Central or State Government from the Goods and Services Tax (GST) for conducting entrance examinations for educational institutions. This includes the National Testing Agency (NTA), which is responsible for conducting entrance examinations for admission to various educational institutions.
In order to provide this exemption, the CBIC has inserted an explanation in it’s several earlier Notifications stating that any authority, board, or body set up by the Central or State Government, including the National Testing Agency, will be treated as an educational institution for the limited purpose of providing services by way of conducting entrance examinations for admission to educational institutions.
In this regard, CBIC has amended the Central Tax Rate Notification 12/2017, Integrated Tax Rate Notification 9/2017, and UT Tax Rate Notification 12/2017 to reflect these changes.
CBIC Central Tax Rate Notification 1/2023 dated 28/02/2023: Seeks to amend Central Tax Rate Notification 12/2017
CBIC Integrated Tax Rate Notification 1/2023 dated 28/02/2023: Seeks to amend Integrated Tax Rate Notification 9/2017
CBIC UT Tax Rate Notification 1/2023 dated 28/02/2023: Seeks to amend UT Tax Rate Notification 12/2017