This circular provides clarification on the GST applicability to various services supplied by Central and State Boards, such as the National Board of Examination (NBE).

It clarifies that Central and State Educational Boards are treated as “educational institutions” for the limited purpose of conducting examinations. Accordingly, services provided by such Boards by way of conduct of examinations, including entrance examinations for admission to educational institutions, are exempt from GST. Any fee or amount charged for conducting such examinations, including entrance fees, is therefore not liable to GST.

The circular further clarifies that input services relating to admission to, or conduct of examinations, such as online testing services, printing of question papers, admit cards, result processing and publication, when provided to such Boards, are also exempt from GST.

However, services provided by these Boards other than examination-related services are taxable. In particular, services such as accreditation of educational institutions or professionals, authorisation services and similar activities, including charging of accreditation or registration fees, attract GST at the rate of 18%.

These clarifications aim to remove ambiguity and ensure uniform GST treatment of services provided by Central and State Boards.