https://www.taxtmi.com/caselaws?id=418462 Guest lectures on law and legal awareness were held not to fall within the exemption for training or coaching in recreational activities relating to arts or culture, so the income was treated as taxable professional, technical and business services. Research and training project income funded by Government ministries also did not qualify for the training programme exemption because the required recipient and contractual nexus with Government were not established on the facts. In the absence of proof satisfying the exemption conditions, the services were classified under SAC 9983 and subjected to GST at 18%, rejecting both claimed exemptions. en-us Fri, 21 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418462 Guest lectures on law and legal awareness were held not to fall within the exemption for training or coaching in recreational activities relating to arts or culture, so the income was treated as taxable professional, technical and business services. Research and training project income funded by Government ministries also did not qualify for the training programme exemption because the required recipient and contractual nexus with Government were not established on the facts. In the absence of proof satisfying the exemption conditions, the services were classified under SAC 9983 and subjected to GST at 18%, rejecting both claimed exemptions. Case-Laws GST Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418462