Classification of Supply — Sections 9, 97 of the CGST Act, 2017 - The Applicant is the social infrastructure arm of IL&FS group and is engaged in the key areas of education, Skill development, healthcare and cluster development for long term and sustainable impact. Inter alia, the Applicant is working with various State or Union Territory Governments to promote computer training among the students and teachers of the government and government aided higher secondary schools under ICT Project. The Applicant sought Advance Ruling on “Determining applicability of Entry No. 72 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 read With Entry No. 72 of Notification No.17/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under the ICT @ School Project“. The Authority answered in the negative holding that”supply of goods and services as made by the applicant under ICT @ School project is not in compliance of all conditions of exemption as notified under the above referred Notification“.—IL & Fs Education And Technology Services Ltd., In Re… [2018] 02 TAXLOK.COM 384 (AAR-Maharashtra)