Central and State Board are considered as educational institutions for the purpose of conducting examinations

Last updated: 01 August 2022
Quick Summary
The Karnataka Authority for Advance Ruling (AAR) has determined that Central and State Education Boards are to be considered educational institutions for the purpose of conducting examinations. This ruling clarifies that services related to conducting examinations by these boards are exempt from Goods and Services Tax (GST). Even when printing and digitisation of answer booklets are outsourced, the board remains the recipient of services, and these activities are covered under the nil-rated tax category.

Court :
AAR, Karnataka

Brief :
The AAR, Karnataka in the matter of M/s. Karnataka Secondary Education Examination Board [Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022]has held that the Central and State Board are considered as educational institution for the purpose of conducting examination.

Citation :
Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022

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Bimal Jain
Published in GST
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