AAR explains exemption notification No. 12/2017-CT(R) w.r.t. training programs

In re M/s. Network For Information & Computer (GST AAR Madhya Pradesh) Text and language of the exemption notification No.12/2017-CT(R) shows that the intent of the legislature is to exempt services provided to the Central Government, State Government or Union Territory Administration under any training program for which total expenditure is borne by such Governments. In the instant case, though, we find that the service is being provided by the applicant to a Society namely Uttar Pradesh Skill Development Society. Although, we have been given to understand that the entire training program...