https://www.taxtmi.com/caselaws?id=368335 The authority ruled that M/s. Omnisoft Technologies Private Limited is not entitled to the exemption under Notification No. 12/2017-Central Tax (Rate) for the activity provided by UCMAS using abacus. The program's activities were deemed not to qualify as 'art' or 'recreational activities' as per relevant GST notifications, leading to the conclusion that the GST exemption does not apply to their services. en-us Thu, 23 Aug 2018 00:00:00 +0530 Wed, 05 Mar 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368335 The authority ruled that M/s. Omnisoft Technologies Private Limited is not entitled to the exemption under Notification No. 12/2017-Central Tax (Rate) for the activity provided by UCMAS using abacus. The program's activities were deemed not to qualify as 'art' or 'recreational activities' as per relevant GST notifications, leading to the conclusion that the GST exemption does not apply to their services. Case-Laws GST Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368335