A circular issued by the Central Board of Indirect Taxes and Customs (CBIC) today clarifiedtaxability of various services supplied by Centre and State Boards such as National Board of Examination (NBE) where it was said that no GST is leviable on services include entrance examination ( on charging a fee) for admission to educational institution, input services for conducting such entrance examination for students.
However, the circular clarified that the services relating to accreditation of educational institutions or professional so as to authorize them to provide their respective services would be chargeable to GST. 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.
Source Taxscan
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