Fee Receipts Taxable under GST Without NSDC/NCVET-Approved Courses: AAR Kerala

In re Kerala Academy for Skills Excellence (GST AAR Kerala)

The applicant, Kerala Academy for Skills Excellence (KASE), is a Government of Kerala-owned company functioning under the Labour & Skills Department. It was designated as the State Skill Development Mission (SSDM) under the National Skill Development Policy to act as the nodal body for convergence of skilling initiatives. KASE has been authorized to implement national schemes such as the Pradhan Mantri Kaushal Vikas Yojana (PMKVY) and SANKALP. It runs multiple initiatives, including Centres of Excellence, accreditation

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