https://www.taxtmi.com/highlights?id=90683 The AAR held that the applicant's training services on repair and maintenance of handheld electronic devices, accredited under an MoU with TSSC and aligned with an NCVET-approved NSQF qualification package, qualify for GST exemption under SI No. 69 of Notification No. 12/2017-Central Tax (Rate) effective from 14 November 2024. These services fall under SAC 999294 (Other education and training services n.e.c.) and are distinct from generic commercial coaching. However, optional value-added services such as placement assistance, an entrepreneurship course, and proprietary certification offered independently of the core NSQF-aligned program are not exempt and remain taxable. The exemption strictly applies only to training services linked to an..... en-us Sat, 19 Jul 2025 15:01:09 +0530 Sat, 19 Jul 2025 15:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90683 The AAR held that the applicant's training services on repair and maintenance of handheld electronic devices, accredited under an MoU with TSSC and aligned with an NCVET-approved NSQF qualification package, qualify for GST exemption under SI No. 69 of Notification No. 12/2017-Central Tax (Rate) effective from 14 November 2024. These services fall under SAC 999294 (Other education and training services n.e.c.) and are distinct from generic commercial coaching. However, optional value-added services such as placement assistance, an entrepreneurship course, and proprietary certification offered independently of the core NSQF-aligned program are not exempt and remain taxable. The exemption strictly applies only to training services linked to an..... Highlights GST Sat, 19 Jul 2025 15:01:09 +0530 https://www.taxtmi.com/highlights?id=90683