https://www.taxtmi.com/caselaws?id=794025 Exemption under Notification No. 12/2017-Central Tax (Rate) was allowed only where the activity squarely fit a notified charitable entry or was supplied under a government-funded training programme. The Gujarat AAR held that National Mental Health Programme services, yoga camps, de-addiction seminars, and cleaning and sanitation training were exempt under Entry 1, subject to valid section 12AB registration where required. Self-defence training for women, PM Vishwakarma-related goldsmith training, and vocational training at Kasturba Gandhi Balika Vidyalay were exempt under Entry 72. Seminars for women's development were not exempt, and blood donation camps and road safety training were also held not exempt. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794025 Exemption under Notification No. 12/2017-Central Tax (Rate) was allowed only where the activity squarely fit a notified charitable entry or was supplied under a government-funded training programme. The Gujarat AAR held that National Mental Health Programme services, yoga camps, de-addiction seminars, and cleaning and sanitation training were exempt under Entry 1, subject to valid section 12AB registration where required. Self-defence training for women, PM Vishwakarma-related goldsmith training, and vocational training at Kasturba Gandhi Balika Vidyalay were exempt under Entry 72. Seminars for women's development were not exempt, and blood donation camps and road safety training were also held not exempt. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794025