AAR: Training services to state-controlled society taxable; Entry 72, Entry 3B exemptions inapplicable; full ITC allowed

AAR: Training services to state-controlled society taxable; Entry 72, Entry 3B exemptions inapplicable; full ITC allowedCase-LawsGSTAAR held that services rendered by the applicant to the recipient-society are not exempt under Entry 72 of Notif. No. 12/20

AAR: Training services to state-controlled society taxable; Entry 72, Entry 3B exemptions inapplicable; full ITC allowed
Case-Laws
GST
AAR held that services rendered by the applicant to the recipient-society are not exempt under Entry 72 of Notif. No. 12/2017-CT (Rate) because the recipient, though under administrative control and funding of the State, is a separate legal entity registered as a society and cannot be treated as the Central/State Government or a Government Department. It

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