{"id":74451,"date":"2025-11-25T08:55:41","date_gmt":"2025-11-25T03:25:41","guid":{"rendered":""},"modified":"2025-11-25T08:55:41","modified_gmt":"2025-11-25T03:25:41","slug":"aar-training-services-to-state-controlled-society-taxable-entry-72-entry-3b-exemptions-inapplicable-full-itc-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74451","title":{"rendered":"AAR: Training services to state-controlled society taxable; Entry 72, Entry 3B exemptions inapplicable; full ITC allowed"},"content":{"rendered":"<p>AAR: Training services to state-controlled society taxable; Entry 72, Entry 3B exemptions inapplicable; full ITC allowed<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94504\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74451","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74451"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74451\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}