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    <title>2021 (3) TMI 704 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH</title>
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    <description>The Authority for Advance Ruling in Uttar Pradesh ruled that vocational training courses recognized by the National Council for Vocational Training (NCVT) are exempt from GST under Entry No. 66 of Notification No. 12/2017 - Central Tax (Rate), while courses affiliated with Jaan Shikshan Sansthan (JSS) do not qualify for the exemption. The decision emphasized the importance of meeting specific criteria and affiliations for courses to be eligible for GST exemption under the relevant notifications.</description>
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      <description>The Authority for Advance Ruling in Uttar Pradesh ruled that vocational training courses recognized by the National Council for Vocational Training (NCVT) are exempt from GST under Entry No. 66 of Notification No. 12/2017 - Central Tax (Rate), while courses affiliated with Jaan Shikshan Sansthan (JSS) do not qualify for the exemption. The decision emphasized the importance of meeting specific criteria and affiliations for courses to be eligible for GST exemption under the relevant notifications.</description>
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