Order Date: 1 July 2022

Facts:

• The applicant, M/s Karnataka Secondary Education Examination Board is an independent Board with statutory powers established by the Karnataka Secondary Education Examination Board Act, 1966 for the purpose of holding and conducting certain public examinations.

Issue:

•  Whether the Applicant is an “educational institution” and ought to be treated as such for the purposes of applicability of GST?

Order:

• The Authorities observed that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.
•  The Authorities held that the applicant is an “Educational institution' for the limited purpose of providing services by way of conduct of examination to the students, as per clause (iv) of Notification No. 14/2018-Central Tax (Rate) dated: 26.07.2018.