https://www.taxtmi.com/caselaws?id=429222 The AAR, Telangana ruled that training programmes offered by the applicant as an approved training partner of NSDC under market-led fee-based services qualify for GST exemption under Entry 69(d)(iii) of Notification No. 12/2017. The authority held that services provided under NSDC partnership agreement dated 23.06.2022 fall within schemes implemented by NSDC, making them exempt from CGST and SGST. However, services received by the applicant from sub-contractors who are not NSDC-approved training partners remain taxable and do not qualify for exemption under this notification. en-us Tue, 27 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429222 The AAR, Telangana ruled that training programmes offered by the applicant as an approved training partner of NSDC under market-led fee-based services qualify for GST exemption under Entry 69(d)(iii) of Notification No. 12/2017. The authority held that services provided under NSDC partnership agreement dated 23.06.2022 fall within schemes implemented by NSDC, making them exempt from CGST and SGST. However, services received by the applicant from sub-contractors who are not NSDC-approved training partners remain taxable and do not qualify for exemption under this notification. Case-Laws GST Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429222