Services to Educational Boards – Sub contractor not eligible to claim exemption

In re Magnetic Infotech Pvt Ltd. (GST AAAR Telangana) Exemption not available to sub-contractor on services provided to educational institutions on behalf of main contractor The AAAR, Telangana in the matter of M/s Magnetic Infotech Private Limited [Order-in-Appeal No. AAAR/13/2022 dated November 22, 2022] has ruled that the sub-contractor is not entitled to claim Goods and Services Tax (“GST”) exemption on services provided to Educational Institutions on behalf of the main contractor under Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 (“the Services Exemption Notificat...