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The Applicant shall not be entitled to avail benefit of exemption, Tax exemption, shall be available only if the service is provided to the Central Government, State Government or Union Territory Administration under any training program for which total expenditure is borne by the Government.

Shanti Prime Publication Pvt. Ltd.

Exemption from GST — The Applicant shall not be entitled to avail benefit of exemption as envisaged under Sl.No.72 of Notification No.12/2017-Central Tax (Rate) dtd.28.06.2017 and Sl.No.72 of Notification No.FA-3-42/2017/1/V(53) dtd.30.06.2017 in respect of the services of training provided to Uttar Pradesh Skill Development Corporation.

This ruling is valid subject to the provisions under section 103(2) until and Unless declared void under Section 104(1) of the GST Act. — Network For Information And Computer, In Re… [2019] 11 TAXLOK.COM 088 (AAR-Madhya Pradesh)