CBIC has issued Circular No. 151/07/2021-GST dated 17^th June 2021, to clarify the taxability of services provided by central or state board. CBIC has clarified the following

1. GST is exempt on services provided by Central or State Boards (including the boards such as NBE) by way of conduct of examination for the students, including conduct of entrance examination for admission to educational institution [under S. No. 66 (aa) of NN – 12/2017-CT(R)].
2. GST also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards [under S. No. 66 (b) (iv) of NN – 12/2017-CT(R)].
3. GST @ 18% applies to other services provided by such boards, namely of providing accreditation to an institution or to a professional (accreditation fee or registration fee such as fee for FMGE screening test ) so as to authorise them to provide their respective services.