https://www.taxtmi.com/caselaws?id=363447 The ruling determined that the Applicant's services under the ICT @ School Project do not qualify for exemption under Entry No. 72 of Notification No. 12/2017-Central Tax. This decision was based on findings that the recipient, Odisha Knowledge Corporation Limited, is not considered the Government, the services provided were a composite supply of goods and services rather than solely a training program, and the payment responsibility rested with OKCL despite government funding. Consequently, the Applicant's activities are not eligible for GST exemption under the mentioned entry. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 26 Feb 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363447 The ruling determined that the Applicant's services under the ICT @ School Project do not qualify for exemption under Entry No. 72 of Notification No. 12/2017-Central Tax. This decision was based on findings that the recipient, Odisha Knowledge Corporation Limited, is not considered the Government, the services provided were a composite supply of goods and services rather than solely a training program, and the payment responsibility rested with OKCL despite government funding. Consequently, the Applicant's activities are not eligible for GST exemption under the mentioned entry. Case-Laws GST Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363447