GST: Supply of service to Companies cannot be regarded as Service to Govt

IL&FS Education and Technology Services Ltd. (GST AAR Odisha) a) Recipient of the service Odisha Knowledge Corporation Limited (OKCL) is a body corporate which cannot be regarded as Government. b) The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled. Each of the components of the composite supply are distinctly identifiable both in terms of quantify and value. The service provided or to be provided is not exclusively in the nature of training programme. c) Though the source of funding for the s...