GST – NOTIFICATION No. 01/2023 -Central Tax (Rate) – National Testing Agency to be treated as an educational institution for the conduct of entrance examination

Seeks to amend Notification No. 12/2017- Central Tax (Rate) so as to notify a change in GST with regards to services as recommended by GST Council in its 49^th meeting held on 18.02.2023

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi

NOTIFICATION No. 01/2023 -Central Tax (Rate)

G.S.R. —–(E). -In exercise of the powers conferred by sub-section (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 for 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 the National Testing Agency for the conduct of entrance examination for admission to educational institutions shall be treated as an 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 01^st March 2023.

[F.No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC]

(Rajeev Ranjan)

Under Secretary

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28^th 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.