Services provided to JWDS not qualify for any exemption under GST

In re Bal Raksha Bharat alias Save the Children (GST AAR Jharkhand) 1. Whether Services provided by SCI to JWDS can be considered as services being provided to State Government? 2. Whether the scope of work as per the agreement is under Training program? 3. Whether the consideration payable by JWDS to SCI under the agreement is paid by the State Government? 4. Whether SCI qualifies for exemption under Sr. No. 72 of the Not. No. 12/2017 Central Tax(Rate), dated 28-06-17 issued by the Central Government under CGST Act, 2017? JWDS is not a State Government and hence the services provided to JWDS ...