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Case Law Details

Case Name : In re The Leprosy Mission Trust of India (GST AAR Uttar Pradesh)
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In re The Leprosy Mission Trust of India (GST AAR Uttar Pradesh)

Question):- Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jaan Shikshan Sansthan (JSS) is exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act, 2017 or under Educational Institution defined under Notification No. 22/Central Tax (Rate).

Answer:- In view of aforementioned discussions only the course affiliated by the National Council for Vocational Training are exempt from pa

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