Circular 151/07/2021 - Central Tax

Date: June 17, 2021

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Subject

Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Content

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 ins…

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