https://www.taxtmi.com/caselaws?id=775116 AAR Kerala ruled that training services for repair and maintenance of handheld electronic devices provided by an institution accredited with Telecom Sector Skill Council (TSSC) under NCVET are exempt from GST under Sl. No. 69 of Notification 12/2017-Central Tax (Rate) from November 14, 2024 onward. The services qualify as NSQF-aligned vocational training under SAC 999294. However, optional value-added services including placement assistance, entrepreneurship courses, and proprietary certification offered independently of the core program remain taxable as they fall outside the NCVET-approved qualification package. The exemption applies strictly to services relating to NSQF-aligned qualifications with approved packages under the regulated framework. en-us Mon, 26 May 2025 00:00:00 +0530 Sat, 19 Jul 2025 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775116 AAR Kerala ruled that training services for repair and maintenance of handheld electronic devices provided by an institution accredited with Telecom Sector Skill Council (TSSC) under NCVET are exempt from GST under Sl. No. 69 of Notification 12/2017-Central Tax (Rate) from November 14, 2024 onward. The services qualify as NSQF-aligned vocational training under SAC 999294. However, optional value-added services including placement assistance, entrepreneurship courses, and proprietary certification offered independently of the core program remain taxable as they fall outside the NCVET-approved qualification package. The exemption applies strictly to services relating to NSQF-aligned qualifications with approved packages under the regulated framework. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775116