No GST exemption to IMS Proschool on services not in relation to NSDC programme

In re IMS Proschool Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that since they are not providing any services in relation to the NSDC programme implemented by the NSDC, they are not eligible for the  exemption provided in the entry 69 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017. NSDC is implementing certain programmes which are specific and identified. The appellant has stated that the NSDC has not announced specifically any course/programme which would be considered as a...