Gist of Notifications issued by CBIC effective from 1 March 2023

An explanation has been added in the principal exemption Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017, clarifying that any authority, board, or body set up by the Central Government or State Government, including National Testing Agency shall be treated as an educational institution, in respect of services provided by way of conducting entrance examinations for admission to such educational institutions.

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