https://www.taxtmi.com/caselaws?id=450539 The AAR Kerala ruled that the Additional Skill Acquisition Programme Kerala is not eligible for exemption under Entry 66 of Notification 12/2017-Central Tax (Rate). The applicant failed to establish that their courses are part of a curriculum for obtaining legally recognized qualifications. While recognized by NCVET, the applicant had not registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, which is mandatory for claiming exemption under approved vocational education courses. The services remain taxable. en-us Fri, 06 Oct 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450539 The AAR Kerala ruled that the Additional Skill Acquisition Programme Kerala is not eligible for exemption under Entry 66 of Notification 12/2017-Central Tax (Rate). The applicant failed to establish that their courses are part of a curriculum for obtaining legally recognized qualifications. While recognized by NCVET, the applicant had not registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, which is mandatory for claiming exemption under approved vocational education courses. The services remain taxable. Case-Laws GST Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450539