https://www.taxtmi.com/caselaws?id=776293 Training services qualify for exemption under entry 72 of Notification No. 12/2017-Central Tax (Rate) only when they are provided to the Central Government, State Government or Union territory administration, and the prescribed government funding condition is met. Services rendered to Karnataka Skill Development Corporation did not satisfy that threshold because it is an independent legal entity distinct from the State Government, so the exemption was denied. Once the exemption was unavailable, the consideration received for implementation of the skill development programme remained a taxable supply of services under GST and was liable to tax. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776293 Training services qualify for exemption under entry 72 of Notification No. 12/2017-Central Tax (Rate) only when they are provided to the Central Government, State Government or Union territory administration, and the prescribed government funding condition is met. Services rendered to Karnataka Skill Development Corporation did not satisfy that threshold because it is an independent legal entity distinct from the State Government, so the exemption was denied. Once the exemption was unavailable, the consideration received for implementation of the skill development programme remained a taxable supply of services under GST and was liable to tax. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776293