Classification of Supply — Appellate Authority for Advance Ruling —Taxability in respect of Entry No. 72 of Notification No. 12/2017-CT-- The appellant is engaged in the key areas of education, skill development, healthcare and cluster development for a long term and sustainable impact. The appellant sought an Advance Ruling on the applicability of Entry No.72 of Notification No.12/2017-CTR dated 28.06.2017 to the services provided by them under the category of Information and Communication Technology (ICT). The AAR held that the recipient of the service is a body corporate which cannot be regarded as Government. The supply is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled. The service provided or to be provided is not exclusively in the nature of training programme. Therefore, the activities by way of supply of goods and services are not covered under Entry 72 of the Notification no. 12/2017. Aggrieved by the Ruling, the Appellant filed appeal and prayed for setting aside the impugned ruling and allow the appeal and to hold that Entry No. 72 of Notification No. 12/2017 is applicable to the services provided.
Held that:- The Hon’ble Appellate Authority observed that the appellant failed to meet the primary requirement of the conditions of the notification and uphold the Advance Ruling passed by the AAR.—Il & FS Education And Technology Services Limited, In Re… [2018] 06 TAXLOK.COM 086 (AAAR-Odisha)