GST exempt on training programmes approved by NSDC

In re Nxtwave Disruptive Technologies Private Limited (GST AAR Telangana) Q1. Whether training programmes offered by the applicant, as approved by NSDC would be construed under the ‘any other scheme implemented by the NSDC’ as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC? A1. Yes, the services offered by the applicant fall under SI.No.69 (d) (iii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 of CGST notifications and therefore eligible for exemption u...