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Supply of goods/services to Director of Education (S&HS) qualifies for exemption under GST

March 15, 2019[2019] 103 taxmann.com 209 (AAAR-MAHARASHTRA)
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GST : Activities carried out by applicant under ICT project, being a training project aided by technology, supplies of goods and services by appellant to Director of Education(S & HS) qualifies for exemption in terms of Entry No. 72 of Notification No. 12/2017 - Central Tax(Rate) dated 28-6-2017

• Applicant company was engaged in key areas of education, skill development, healthcare and cluster development and was awarded contract to implement information and communication technology (ICT) project in Government and Government aided higher secondary schools across State. Training provided by applicant was advance training or training aided by technology which helps in easy delivery of contents to student through visual mediums. The project was nothing but a training project aided by technology. Merely because hardware and software is provided by appellant, it does not mean that training to be done is not a principal supply. Accordingly, order of AAR dated 25-6-2018 is modified and it is held that supplies of goods and services by appellant to Director of Education(S & HS) qualifies for exemption in terms of Entry No. 72 of Notification No. 12/2017 - Central Tax(Rate) dated 28-6-2017.

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