The CBIC has clarified vide Circular No. 151/07/2021, the issue of GST on the following:-
a. GST is exempt on services provided by the Central or State Board
b. GST is exempt on input services provided to Central or State Board relating to admission to, or conduct of examination
c. GST is payable @ 18% for providing accrediation to an Institution or to a professional so as to authorise them to provide their respective services.
To view and download the circular click here Circular
