GST payable on skill training fees; no exemption under Entries 66, 69 of Notification 12/2017, ITC allowed per Section 16

GST payable on skill training fees; no exemption under Entries 66, 69 of Notification 12/2017, ITC allowed per Section 16Case-LawsGSTAAR held that the applicant’s share of fees received from skill training partners and fees collected from its own training

GST payable on skill training fees; no exemption under Entries 66, 69 of Notification 12/2017, ITC allowed per Section 16
Case-Laws
GST
AAR held that the applicant's share of fees received from skill training partners and fees collected from its own training institutes are liable to GST. The receipts do not qualify for exemption under Entry 69 or Entry 66 of Notif. No. 12/2017-CT(R), as the outsourced training partners are not shown to be NSDC/SSC approved, the courses are not NSQF/NCVE

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