https://www.taxtmi.com/caselaws?id=418849 AAR Rajasthan ruled that educational and training services provided under a principal-to-principal agreement do not fall under entry 1 of Schedule III of GST Act. The authority determined no employee-employer relationship existed between the service provider and recipient based on the agreement terms. Consequently, the transaction constitutes a taxable supply of services under Section 7 of CGST Act 2017, with tax liability under Section 9 and valuation under Section 15 of the Act. en-us Mon, 25 Oct 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418849 AAR Rajasthan ruled that educational and training services provided under a principal-to-principal agreement do not fall under entry 1 of Schedule III of GST Act. The authority determined no employee-employer relationship existed between the service provider and recipient based on the agreement terms. Consequently, the transaction constitutes a taxable supply of services under Section 7 of CGST Act 2017, with tax liability under Section 9 and valuation under Section 15 of the Act. Case-Laws GST Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418849