No GST on examination fee charged by Central/States/NBE

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No GST for Central/State/NBE examination fees is the newest update. It would allow the students to avoid paying an additional GST cost. In addition, mid-day meals also include relaxation.

The No GST resolution on review and GST relaxation for mid-day meals was taken at the meeting of the council held in May. Therefore, in this article, we will understand these important announcements by CBIC in detail.

Get the Knowledge about Central, State and National Examination Boards

There are Autonomous bodies in India for examinations. These are the Central and State Boards of Examination plus (NBE). These agencies offer a variety of services. For example:

admission examinations (for fees),
input services for students to carry out these admission tests,
accreditation of training establishments, or professionals to allow their services to be offered.

No Central/States/NBE GST on examination fees

GST is excluded from services rendered by Central or State Boards according to a CBIC notice. In addition, GST Exemption is also applicable for NBE services to administer exams for students. It also comprises the conduct of admission exams to an educational facility.

Therefore, for the conduct of a range of examinations, including entry examinations, GST shall not apply to any fee or amount chargeable by such Boards. The same applies, however, to inspection input services

GST meals exemption combined with no GST test fee Midday meals

The government also granted a mid-day lunch exemption relating to GST. The CBIC confirms that supplying food is a GST exemption from public financing or business donations in the schools during mid-day meals. Anganwadis also belong to educational establishments.

Therefore, it is subject to GST exemption to provide meals for anganwadis. Whether companies or the government support such meals are covered under GST Exemption for the benefit of everyone.

TO Know more about in detail about No GST on examination fee

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