Affiliation Services provided to Government Schools by Educational Boards Exempted from GST, CBIC notifies [Read Notification]
The schools under the control of the Central or State Governments, Union Territories, or local authorities, as well as governmental entities, will benefit from this exemption moving forward
![Affiliation Services provided to Government Schools by Educational Boards Exempted from GST, CBIC notifies [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-GST-Government-Schools-ducational-Boards-Exempted-Taxscan.jpg "Affiliation Services provided to Government Schools by Educational Boards Exempted from GST, CBIC notifies [Read Notification]")
The Central Board of Indirect Taxes and Customs ( CBIC ), through Notification No. 08/2024-Central Tax (Rate), exempted Goods and Services Tax ( GST ) for services of affiliation provided by Central or State Educational Boards or similar bodies to the government schools. This exemption specifically applies to services rendered to schools that are established, owned, or controlled by...
The Central Board of Indirect Taxes and Customs ( CBIC ), through Notification No. 08/2024-Central Tax (Rate), exempted Goods and Services Tax ( GST ) for services of affiliation provided by Central or State Educational Boards or similar bodies to the government schools.
This exemption specifically applies to services rendered to schools that are established, owned, or controlled by the Central Government, State Governments, Union Territories, local authorities, Governmental authorities, or Government entities.
The affiliation services that are now exempted from GST include those provided by a wide range of educational bodies, including but not limited to Central or State Educational Boards, Councils, or any similar entities, regardless of what they are called.
Affiliation services often consist of conducting inspections, reviewing the quality of education, overseeing examination processes, and ensuring the infrastructure and faculty meet prescribed standards.
The schools under the control of the Central or State Governments, Union Territories, or local authorities, as well as governmental entities, will benefit from this exemption moving forward.
Be a GST Expert: Get Essential Questions, Key Judgements and Practical Guide, Click Here
The notification states that
“(C) after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| “66A | Heading 9992 | Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. | Nil | Nil” |
The Head 9981 deals with the Education services
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
