Government clarifies National Testing Agency to be treated as educational institution for conducting entrance exams

The Indian government has issued a notification, No. 01/2023-Integrated Tax (Rate), stating that any authority, board, or body set up by the Central or State government, including the National Testing Agency, for conducting entrance exams for admission to educational institutions, will be treated as an educational institution for the purpose of providing services by way of conducting entrance exams. The notification comes into effect from March 1, 2023.

See Notification No. 01/2023-IT (Rate) dated 28.02.2023