Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The AAR held that the applicant's training services on repair and maintenance of handheld electronic devices, accredited under an MoU with TSSC and aligned with an NCVET-approved NSQF qualification package, qualify for GST exemption under SI No. 69 of Notification No. 12/2017-Central Tax (Rate) effective from 14 November 2024. These services fall under SAC 999294 (Other education and training services n.e.c.) and are distinct from generic commercial coaching. However, optional value-added services such as placement assistance, an entrepreneurship course, and proprietary certification offered independently of the core NSQF-aligned program are not exempt and remain taxable. The exemption strictly applies only to training services linked to an NSQF-aligned qualification with an approved package by NCVET, thereby excluding ancillary services provided for additional fees outside the sanctioned vocational training framework.
The AAR held that the applicant's training services on repair and maintenance of handheld electronic devices, accredited under an MoU with TSSC and aligned with an NCVET-approved NSQF qualification package, qualify for GST exemption under SI No. 69 of Notification No. 12/2017-Central Tax (Rate) effective from 14 November 2024. These services fall under SAC 999294 (Other education and training services n.e.c.) and are distinct from generic commercial coaching. However, optional value-added services such as placement assistance, an entrepreneurship course, and proprietary certification offered independently of the core NSQF-aligned program are not exempt and remain taxable. The exemption strictly applies only to training services linked to an NSQF-aligned qualification with an approved package by NCVET, thereby excluding ancillary services provided for additional fees outside the sanctioned vocational training framework.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
