GST on Authorities for conduct of entrance examination for admission to educational institutions to be treated as educational institution for the limited purpose
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th February, 2023
G.S.R.141(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:—
In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: –
“(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”.
2.This notification shall come into force with effect from the 01st March, 2023.
[F.No.CBIC-190354/21/2023-TO(TRU-II)-CBEC]
RAJEEV RANJAN Under Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 -Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and last amended vide notification No. 15/2022 -Central Tax (Rate), dated the 30th December, 2022 vide number G.S.R. 926(E), dated the 30th December, 2022
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