https://www.taxtmi.com/caselaws?id=392926 The Authority ruled that the services provided under a sub-contract to the main contractor for training workers were taxable at 18% GST. Exemptions under SI. No. 69 or SI. No. 72 of Notification 12/2017-Central Tax (Rate) did not apply to the applicant as the services were not directly provided to the State Government. The main contractor could qualify for exemption under SI No. 72 if specific conditions were met. en-us Mon, 17 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392926 The Authority ruled that the services provided under a sub-contract to the main contractor for training workers were taxable at 18% GST. Exemptions under SI. No. 69 or SI. No. 72 of Notification 12/2017-Central Tax (Rate) did not apply to the applicant as the services were not directly provided to the State Government. The main contractor could qualify for exemption under SI No. 72 if specific conditions were met. Case-Laws GST Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392926