https://www.taxtmi.com/caselaws?id=422975 Training and awareness programmes on fire prevention and emergency response were classified as commercial training and coaching services under SAC 999293. The concessional entry for technical aids for education and vocational training was held inapplicable because it covers goods, not services. The exemption for services provided by approved training partners under the National Skill Development Corporation or a Sector Skill Council was also inapplicable, as no qualifying approval or covered scheme was shown. The activity was therefore taxable at 18% and not entitled to the concessional or exempt treatment claimed by the applicant. en-us Tue, 17 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422975 Training and awareness programmes on fire prevention and emergency response were classified as commercial training and coaching services under SAC 999293. The concessional entry for technical aids for education and vocational training was held inapplicable because it covers goods, not services. The exemption for services provided by approved training partners under the National Skill Development Corporation or a Sector Skill Council was also inapplicable, as no qualifying approval or covered scheme was shown. The activity was therefore taxable at 18% and not entitled to the concessional or exempt treatment claimed by the applicant. Case-Laws GST Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422975