Lok Sabha Question No. 2106 (UNSTARRED), answered on 2025-12-12
Subject: GST for Foreign Medical Graduate Examination
Ministry: HEALTH AND FAMILY WELFARE
Asked by: Dr. Bachhav Shobha Dinesh

## GOVERNMENTOFINDIA MINISTRYOF HEALTH AND FAMILY WELFARE DEPARTMENTOFHEALTH AND FAMILY WELFARE

## LOK SABHA UNSTARRED QUESTION No. 2106 TO BE ANSWERED ON 12 TH DECEMBER, 2025

## GST FOR FOREIGN MEDICALGRADUATE EXAMINATION

## 2106 DR. BACHHAV SHOBHADINESH:

Will the Minister of HEALTHANDFAMILYWELFARE be pleased to state:

- (a) whether Goods and Services Tax (GST) is applicable for Foreign Medical Graduate Examination (FMGE);
- (b) if so, the details thereof along with the guidelines and circulars issued by the concerned department in this regard;
- (c) whether such collected GST has been refunded or not and if so, the details thereof and if not, the reasons therefor; and
- (d) the time by which this GST so collected as course fee from candidates is to be refunded?

## ANSWER THE MINISTER OF STATE IN THE MINISTRY OF HEALTH AND FAMILY WELFARE (SMT. ANUPRIYAPATEL)

(a) to (d): Foreign Medical Graduate Examination (FMGE) is a screening test conducted by the National Board of Examinations in Medical Sciences (NBEMS). As per the Central Board of Indirect Taxes and Customs (CBIC) Circular No. 151/07/2021-GST dated 17 June 2021 ( Annexure ) GST at the rate of 18 percent is applicable on FMGE.

****

Inputs on Lok-Sabha unstarred Q. No.2106.

https://mail.mgovcloud.in/zm/?fromService=wp&wpVersion=cd5ec7.

Inputs on Lok-Sabha unstarred Q. No.2106.

Agarwal Anurag < anurag@natboard.edu.in >

Mon, 08 Dec 2025 3:06:48 PM +0530

To "MEP Section"< mepolicy-mohfw@gov.in>, "Kumar Rahul"<kumar.rahul@nic.in>, RANJAN DOLEY"<ranjan.doley90@nic.in>

Co "Office Executive Director"<edoffice@natboard.edu.in>

Sir,

Please refer to MoHFW email dated 08-12-2025 regarding the subject matter cited above. The comments of NBEMS are as under:

Sr. No.

i

li.

ili.

iv.

Questions NBEMS Reply

GST is applicable on FMGE (Foreign Medical Graduate Examination).

(a)

Goods

(GST)

Services applicable

FMGEs (Foreign

Graduate

Medical

Examination)

(b) If so, the along with the

details thereof guidelines and

by the concerned circulars issued

department

(c) Whether such this regard

collected GST has not and if so, the

been refunded or details thereof

reasons therefor;

and if not, the and

(d) The time by collected

which this GST so course fee from

| Whether and   |                                                                                                                                                       | FMGE is conducted by the National Board of Examinations in Medical Sciences (NBEMS). As clarified by the Central Board of                                                                                                                                                                                                                                                                                                                                                                                |
|---------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|               | Tax is for                                                                                                                                            | Indirect Taxes and Customs (CBIC) in Circular No. 151/07/2021-GST dated 17 June 2021, GST at the rate of 18 percent applies to services other than conduct of examinations, including accreditation fee or registration fee such as the fee for FMGE screening test. Para 4(iii) of the circular states that GST at 18 percent is applicable on fee charged for MGE screening test. A copy of the circular is attached at Annexure 1. The matter has been clarified in CBIC Circular No. 151/07/2021-GST |
|               | dated 17 June 2021 titled "Clarification regarding GST on supply of various services by Central and State Boards (such as National Board in           | of Examination)". A copy of the circular is attached at Annexure 1.                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|               | Since GST is applicable on FMGE, the question of refund of GST collected does not arise. In view of reply at (c), this question is not applicable. as |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |

1 of 2

Inputs on Lok-Sabha unstarred Q. No.2106.

candidates is to be refunded?

NBEMS.

https://mail.mgovcloud.in/zm/?fromService=wp&wpVersion=cd5ec7.

| This is for your kind information and is issued with the approval of Honorary Executive Director,   |
|-----------------------------------------------------------------------------------------------------|

Yours sincerely,

M.D. (Radiodiagnosis

· İ <4 a § / National Board of Examinations in Medical Sciences 7$ Paral/ New Delhi

314R AdRI (SAG) / Additional Director (SAG)

1 Attachments)

Annexure 1 - Circular.pdf

460.6 KB

2 of 2

11-12-2025, 18:29

To,

The Principal Chief

Circular No. 151/07/2021-GST

CBIC-190354/36/2021-TRU Section-CBEC

Government of India

Dated the 17" June, 2021

## Ministry of Finance Department of Revenue ***** North Block, New Delhi,

Commissioners/ Chief Commissioners/ Principal

Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Sub- Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)-reg.

Certain representations have been received seeking clarification in respect of taxability of various services supplied by Centre and State Boards such as National

Board of Examination (NBE). These services include entrance examination ( on charging a fee) for admission to educational institution, input services for conducting such entrance examination for students, accreditation of educational institutions or professional so as to authorise them to provide their respective services. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021. 2. Illustratively, NBE provides services of conducting entrance examinations for admission to courses including Diplomat National Board (DNB) and Fellow of

- National Board (FNB), prescribes courses and curricula for PG medical studies, holds examinations and grant degrees, diplomas and other academic distinctions. It carries out all functions as are normally carried out by central or state educational boards and is thus a central educational board. 3. According to explanation 3(io) of the notification No. 12/ 2017 CTR, "Central and State Educational Boards" are treated as Educational Institution for the limited
- purpose of providing services by way of conduct of examination to the students.

3.2

Circular No. 151/07/2021-GST

Therefore, NBE is an 'Educational Institution' in so far as it provides services by way of conduct of examination, including any entrance examination, to the students.

3.1 Following services supplied by an educational institution are exempt from GST vide sl. No. 66 of the notification No. 12/ 2017- Central Tax (Rate) dated

28.06.2017,

Services provided -

- (a) by an educational institution to its students, faculty and staff;

(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; Similarly, services provided to an educational institution, relating to

admission to, or conduct of examination is also exempt from GST [sl. No. 66 (b)(iv)-

12/2017-CT(r)].

3.3

- Educational institutions are defined at 2(y) of the said notification as follows-

"(Y) educational institution" means an institution providing services by way of, -

(i)

- pre-school education and education up to higher secondary school or

(iii)

4.

equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; education as a part of an approved vocational education course;"; Further, clause (iv) of Explanation of said notification reads as below: "(io) For removal of doubts, it is clarified 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" Taking into account the above, the GST Council has recommended, to clarify as below:

- (i) 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 notif No. 12/2017-CT(R)]. Therefore, GST shall not apply to any fee or any amount charged by such Boards for conduct of such examinations including entrance examinations. (ii) GST is also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing

Circular No. 151/07/2021-GST

of notification for examination, admit card and questions papers etc, when provided to such Boards [under S. No. 66 (b) (iv) of notif No. 12/2017-

CT(R)].

(iii) GST at the rate of 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

5.

- Difficulty if any, in the implementation of this circular may be brought to the

notice of the Board.

- Yours faithfully,

(Rajeev Ranjan)

Under Secretary, TRU

Email: rajeev.ranjan-as@gov.in

Tel: 011 2309 5558