https://www.taxtmi.com/caselaws?id=410917 Courses conducted at the Indian Institute of Infrastructure and Construction were not shown to fall within the training partner exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), because the institute did not establish approval as a training partner for the specified skill development programmes. The exemption under entry 66 applied because the institute was treated as an educational institution: the materials showed it was Government-owned and its courses were approved by the Government of Kerala, bringing them within education forming part of a curriculum for obtaining a qualification recognised by law. The courses were therefore exempt from GST. en-us Mon, 31 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410917 Courses conducted at the Indian Institute of Infrastructure and Construction were not shown to fall within the training partner exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), because the institute did not establish approval as a training partner for the specified skill development programmes. The exemption under entry 66 applied because the institute was treated as an educational institution: the materials showed it was Government-owned and its courses were approved by the Government of Kerala, bringing them within education forming part of a curriculum for obtaining a qualification recognised by law. The courses were therefore exempt from GST. Case-Laws GST Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410917