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The supplies of goods and services by the appellant to the Director of Education (S&HS) qualifies for exemption

Shanti Prime Publication Pvt. Ltd.

Levy of GST — We modify the ruling pronounced by the Advance Ruling Authority vide their Order No. ARA-48/2017-18/B-55 dated 25.06.2018 and hold that the supplies of goods and services by the appellant to the Director of Education (S&HS) qualifies for exemption in term of Entry No 72 of Notification No 12/2017 -C.T (Rate). — IL & FS Education & Technology Services Ltd., In Re… [2019] 09 TAXLOK.COM 067 (AAAR-Maharashtra)