On December 12, 2025, the Lok Sabha addressed Unstarred Question No. 2106 regarding the applicability of Goods and Services Tax (GST) on the Foreign Medical Graduate Examination (FMGE). According to the Minister of State in the Ministry of Health and Family Welfare (Smt. Anupriya Patel), GST at a rate of 18% is applicable on FMGE, as per Central Board of Indirect Taxes and Customs (CBIC) Circular No. 151/07/2021-GST dated June 17, 2021. The National Board of Examinations in Medical Sciences (NBEMS) confirmed the applicability of GST and that refund of collected GST does not arise, therefore, refund of this GST is not applicable. The CBIC circular, titled "Clarification regarding GST on supply of various services by Central and State Boards (such as National Board of Examination)," explains that while GST is exempt for services related to the conduct of examinations, it applies at 18% to services like accreditation or registration fees, such as the FMGE screening test fee. Difficulties in the implementation of this circular can be brought to the notice of the Board. Rajeev Ranjan, Under Secretary, TRU, can be contacted via rajeev.ranjan-as@gov.in or 011 2309 5558.
Key Entities Referenced
Goods and Services Tax (GST): A value-added tax levied on most goods and services sold for domestic consumption.
Foreign Medical Graduate Examination (FMGE): A screening test for foreign medical graduates to practice medicine in India.
Central Board of Indirect Taxes and Customs (CBIC): Responsible for formulating policy concerning levy and collection of Customs & Central Excise duties and Service Tax.
National Board of Examinations in Medical Sciences (NBEMS): Conducts the FMGE examination.
Circular No. 151/07/2021-GST: Clarification regarding GST on supply of services by Central and State Boards.
GOVERNMENTOFINDIA
MINISTRYOFHEALTH AND FAMILYWELFARE
DEPARTMENTOFHEALTH AND FAMILYWELFARE
LOK SABHA
UNSTARRED QUESTION No. 2106
TOBE ANSWERED ON12TH DECEMBER, 2025
GSTFORFOREIGN MEDICALGRADUATEEXAMINATION
2106DR. BACHHAVSHOBHADINESH:
Will the Minister of HEALTHANDFAMILYWELFARE be pleased tostate:
(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
departmentinthisregard;
(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 bywhich thisGSTso collectedascourse fee from candidates istobe refunded?
ANSWER
THE MINISTER OFSTATE IN THE MINISTRYOFHEALTH 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).AspertheCentralBoard
of Indirect Taxes and Customs (CBIC) Circular No. 151/07/2021-GST dated 17 June 2021
(Annexure) GSTat the rate of 18percent isapplicableonFMGE.
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