Is the BS degree is equal to BE according higher education commission?

No, a Bachelor of Science (BS) degree and a Bachelor of Engineering (BE) degree are not considered equal by higher education commissions (HECs) globally, including most likely the one you're referencing. They represent distinct fields of study and require different curricula. A BE is a professional engineering degree, while a BS can cover a wide range of scientific and technical disciplines. While some BS degrees might have significant overlap with some BE programs in specific areas, the overall accreditation and qualifications are different.
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