https://www.taxtmi.com/caselaws?id=775114 The AAR Kerala ruled on GST classification and exemption eligibility for educational services provided by the applicant. The Authority classified 102 Government of Kerala approved courses under SAC 999294 as "Other education and training services not elsewhere classified." These courses, recognized as part of the Four Year Undergraduate Programme under NEP 2020, qualified for GST exemption under Entry 66 of Notification 12/2017-CT (Rate) as they form part of a curriculum leading to a legally recognized qualification. However, the Authority could not rule on courses allegedly approved by NCVET or funded through government/CSR channels due to insufficient documentation. The Authority also determined that services do not qualify for exemption under Entry 4 of the notification, as education delivery is not a mandated municipal function under Article 243W of the Constitution, despite municipalities having responsibility for promoting educational aspects. en-us Tue, 01 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775114 The AAR Kerala ruled on GST classification and exemption eligibility for educational services provided by the applicant. The Authority classified 102 Government of Kerala approved courses under SAC 999294 as "Other education and training services not elsewhere classified." These courses, recognized as part of the Four Year Undergraduate Programme under NEP 2020, qualified for GST exemption under Entry 66 of Notification 12/2017-CT (Rate) as they form part of a curriculum leading to a legally recognized qualification. However, the Authority could not rule on courses allegedly approved by NCVET or funded through government/CSR channels due to insufficient documentation. The Authority also determined that services do not qualify for exemption under Entry 4 of the notification, as education delivery is not a mandated municipal function under Article 243W of the Constitution, despite municipalities having responsibility for promoting educational aspects. Case-Laws GST Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775114