https://www.taxtmi.com/article/detailed?id=8826 The appellate authority concluded that UCMAS's abacus-based program, designed to enhance cognitive and academic skills through tools and memory techniques, does not fall within the ordinary meaning of 'art' and thus does not qualify as recreational art or culture activity under the exemption notification; exemption provisions must be strictly construed and the appellant failed to show coverage under the cited entry. en-us Mon, 18 Nov 2019 08:11:59 +0530 Mon, 18 Nov 2019 08:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8826 The appellate authority concluded that UCMAS's abacus-based program, designed to enhance cognitive and academic skills through tools and memory techniques, does not fall within the ordinary meaning of 'art' and thus does not qualify as recreational art or culture activity under the exemption notification; exemption provisions must be strictly construed and the appellant failed to show coverage under the cited entry. Articles Goods and Services Tax - GST Mon, 18 Nov 2019 08:11:59 +0530 https://www.taxtmi.com/article/detailed?id=8826