https://www.taxtmi.com/caselaws?id=782163 AAR held that services provided by the applicant to K-DISC are not exempt under Entry 72 of Notification 12/2017-CT (Rate) as K-DISC, being a society under the Travancore-Cochin Literary, Scientific and Charitable Societies Act, 1955, is a distinct legal entity and cannot be treated as Central/State Government or a Government Department. K-DISC may, at best, be a Governmental Authority/Entity, but the applicant's services (skill development, capacity building, employability training) also do not fall within the limited exempt categories under Entry 3B of Notification 13/2023-CT (Rate). Consequently, the supplies are taxable, and the applicant is entitled to full ITC on GST paid to subcontractors, subject to statutory conditions and documentation. en-us Fri, 10 Oct 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782163 AAR held that services provided by the applicant to K-DISC are not exempt under Entry 72 of Notification 12/2017-CT (Rate) as K-DISC, being a society under the Travancore-Cochin Literary, Scientific and Charitable Societies Act, 1955, is a distinct legal entity and cannot be treated as Central/State Government or a Government Department. K-DISC may, at best, be a Governmental Authority/Entity, but the applicant's services (skill development, capacity building, employability training) also do not fall within the limited exempt categories under Entry 3B of Notification 13/2023-CT (Rate). Consequently, the supplies are taxable, and the applicant is entitled to full ITC on GST paid to subcontractors, subject to statutory conditions and documentation. Case-Laws GST Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782163