CBIC-190354/36/2021-TRU Section-CBEC
Government of India
Ministry of Finance
Department of Revenue

North Block, New Delhi,
Dated the 17th June, 2021


The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)


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

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
institutions or professional so as to authorise them to provide their respective
services. The issue was examined by GST Council in its 43rd meeting held on 28th
May, 2021.
2. Illustratively, NBE provides services of conducting entrance examinations for
admission to courses including Diplomat National Board (DNB) and Fellow of
National Board (FNB), prescribes courses and curricula for PG medical studies,
holds examinations and grant degrees, diplomas and other academic distinctions. It
carries out all functions as are normally carried out by central or state educational
boards and is thus a central educational board.
3. According to explanation 3(iv) of the notification No. 12/ 2017 CTR, “Central and
State Educational Boards” are treated as Educational Institution for the limited
purpose of providing services by way of conduct of examination to the students.

download full notification Circular_Refund_151

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