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The AAR held that 102 courses conducted by the applicant, approved by the Government of Kerala and forming part of the FYUGP curriculum under NEP 2020, are appropriately classified under SAC 999294 as "Other education and training services not elsewhere classified" and are eligible for GST exemption under Entry 66 of Notification 12/2017-CT (Rate). Courses purportedly approved by NCVET or funded by government/CSR lack sufficient documentation, precluding a definitive ruling; such services remain taxable unless falling under specific exemption entries. The applicant's claim for exemption under Entry 4, relating to municipal functions under Article 243W, was denied as imparting education is not a mandated municipal function under the Kerala Municipality Act. Consequently, the exemption applies only to the government-approved curriculum courses, and the applicant is liable to pay tax on other services lacking requisite approvals or documentary support.
The AAR held that 102 courses conducted by the applicant, approved by the Government of Kerala and forming part of the FYUGP curriculum under NEP 2020, are appropriately classified under SAC 999294 as "Other education and training services not elsewhere classified" and are eligible for GST exemption under Entry 66 of Notification 12/2017-CT (Rate). Courses purportedly approved by NCVET or funded by government/CSR lack sufficient documentation, precluding a definitive ruling; such services remain taxable unless falling under specific exemption entries. The applicant's claim for exemption under Entry 4, relating to municipal functions under Article 243W, was denied as imparting education is not a mandated municipal function under the Kerala Municipality Act. Consequently, the exemption applies only to the government-approved curriculum courses, and the applicant is liable to pay tax on other services lacking requisite approvals or documentary support.
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