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Reason Skill-Training Services Taxable under GST Despite Full Government Funding: AAR Kerala
Case Law Details
- Case Name
- In re Information and Communication Technology Academy of Kerala (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re Information and Communication Technology Academy of Kerala (GST AAR Kerala)
The applicant, Information and Communication Technology Academy of Kerala (ICTAK), is a private limited company engaged in skill development, capacity building and employability enhancement initiatives through training programmes and large-scale projects. ICTAK sought an advance ruling on (i) whether services provided to the Kerala Development and Innovation Strategic Council (K-DISC) are exempt from GST under Entry 72 of Notification No. 12/2017-Central Tax (Rate), and (ii) whether ICTAK is eligible to claim in...
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