Notification No. 01/2023
Date: February 28, 2023
Subject: Amendment to Notification 12/2017–CT (Rate) clarifying treatment of entrance examination services.
Description:
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.
Issued for earlier notification?
Yes — amends Notification 12/2017–CT (Rate).
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