Indian Goods and Services Tax (GST) at the current rate of 18% will now apply to all candidates’ resident in India who wish to sit a Specialty Certificate Examination (SCE). This change reflects current Indian tax regulations.
The Federation is legally required to comply with these regulations, including the collection and remittance of the appropriate tax to the relevant authorities.
For more information see the FAQs below
What is international services tax?
International services taxes are charges imposed by national governments on certain goods and services. The type of tax and applicable rates are set by local authorities and are outside the Federations control.
What are the criteria for paying services tax?
Services tax is applied based on the candidate’s country of residence, not the country in which an exam is taken or a service is delivered.
What are the rates in India and what do they cover?
In India, the goods and services tax (GST), rate is currently 18%. This now applies to all candidates sitting a Speciality Certificate Exam (SCE).
The Federation has taken specialist international tax advice and will continue to monitor sales tax requirements in all countries where it operates. Any necessary changes will be implemented in line with future regulatory developments.
How does services tax work?
- The tax is added to the price of the relevant service at the point of purchase.
- The purchaser pays the total amount, inclusive of tax.
- The Federation then remits the collected tax to the appropriate local tax authority.
How will I pay the tax?
You will pay your exam fee as normal without GST, via our portal. Services tax will be calculated at application. Candidates based in India will receive a separate payment link requesting the additional 18 % GST tax. This must be paid before the exam seat can be confirmed.
What will happen if I do not pay the required tax?
Any outstanding tax must be paid before you can sit an SCE exam. If payment is not received your seat will be cancelled.
What happens if I need to withdrawal from an exam
If you need to withdraw from an exam the withdrawal policy will apply. Click here for more details > SCE&ESE Regulations April 2026.pdf. Two refunds then be made, one for the exam fee and one for the GST tax in line with the withdrawal regulations.