Reason Skill-Training Services Taxable under GST Despite Full Government Funding: AAR Kerala

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...