https://www.taxtmi.com/highlights?id=91400 The AAR held that the applicant, as an approved NSDC training partner providing services under the Market Led Fee-based Services Scheme, is eligible for exemption under entry No. 69 of Notification No. 12/2017-Central Tax (Rate). Despite students being the ultimate service recipients, the partner universities collect and remit the consideration to the applicant. Consequently, the supply falls within the ambit of Section 2(31) of the CGST Act, 2017, encompassing consideration paid by any person. Therefore, the applicant's services qualify for the claimed exemption. en-us Fri, 08 Aug 2025 07:40:17 +0530 Fri, 08 Aug 2025 07:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91400 The AAR held that the applicant, as an approved NSDC training partner providing services under the Market Led Fee-based Services Scheme, is eligible for exemption under entry No. 69 of Notification No. 12/2017-Central Tax (Rate). Despite students being the ultimate service recipients, the partner universities collect and remit the consideration to the applicant. Consequently, the supply falls within the ambit of Section 2(31) of the CGST Act, 2017, encompassing consideration paid by any person. Therefore, the applicant's services qualify for the claimed exemption. Highlights GST Fri, 08 Aug 2025 07:40:17 +0530 https://www.taxtmi.com/highlights?id=91400