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
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.