https://www.taxtmi.com/caselaws?id=368717 The court concluded that the services provided by IL&FS Education and Technology Services Ltd. under the ICT @ School Project did not qualify for the exemption under Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The project involved a composite supply of goods and services, not solely services under a training programme. Therefore, the applicant's supply did not meet all the conditions required for the exemption, and the question was answered in the negative. en-us Mon, 25 Jun 2018 00:00:00 +0530 Wed, 05 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368717 The court concluded that the services provided by IL&FS Education and Technology Services Ltd. under the ICT @ School Project did not qualify for the exemption under Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The project involved a composite supply of goods and services, not solely services under a training programme. Therefore, the applicant's supply did not meet all the conditions required for the exemption, and the question was answered in the negative. Case-Laws GST Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368717