Heading 9992
Services – Exemption from GST
GST
Services provided to the Central Government, State Government, Union territory administration under any training programme for which 80[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration.
Clarification
* Clarification regarding applicability of GST on free coaching services provided by coaching institutions and NGOs under the central scheme of “Scho
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