Case Law Details
Case Name : In re Additional Skill Acquisition Programme (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Additional Skill Acquisition Programme (GST AAR Kerala)
Introduction: The Additional Skill Acquisition Programme Kerala (ASAPK) has sought clarification under GST AAR Kerala regarding the taxability of its educational courses. ASAPK, an undertaking of the Higher Education Department, Government of Kerala, focuses on skilling students to enhance their employability. The ruling examines whether the courses conducted by ASAPK fall under the taxable service or not.
Detailed Analysis:
1. Background: ASAPK, established in 2012 and later converted into a company in 2021, operates as a governmen...
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