Court :
AAR, Kerala
Brief :
The AAR, Kerala in the matter of M/s Tutor Comp Info Tech Private Limited [Advance Ruling No. KER/ 143/2021 dated July 27, 2022] has ruled that training provided by a training service provider neither leads to grant of any qualification recognised by any law nor is part of an approved vocational education course. Held that, training services does not come under the definition of ‘educational institution’ to claim Goods and Services Tax (“GST”) exemption under Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017 (“the Services Exemption Notification”).
Citation :
Advance Ruling No. KER/ 143/2021 dated July 27, 2022
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