Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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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.
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