https://www.taxtmi.com/caselaws?id=776361 An NSDC-approved training partner qualifies for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate) when the training and certification services are rendered in relation to an NSDC-implemented scheme. The exemption remains available even if fees are collected through partner universities, because payment by a third party does not alter the character of the supply where the students remain the service recipients. On these facts, training services provided at both the applicant's campus and partner universities' campuses under the Market led Fee-based Services Scheme were held to fall within the exemption. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776361 An NSDC-approved training partner qualifies for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate) when the training and certification services are rendered in relation to an NSDC-implemented scheme. The exemption remains available even if fees are collected through partner universities, because payment by a third party does not alter the character of the supply where the students remain the service recipients. On these facts, training services provided at both the applicant's campus and partner universities' campuses under the Market led Fee-based Services Scheme were held to fall within the exemption. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776361