AAR: Technical training by Indian subsidiary imparted under German financial aid programme, a 'supply of service'

Maharashtra AAR holds that activity of imparting training to students, unskilled workers etc. by an Indian Subsidiary pursuant to financial-aid received under Germany’s economic programme for developing countries is supply of service classifiable under SAC 999792 under Notification-11/2017 - Central Tax (Rate) dated June 28, 2017; Notes that applicant has entered into Service contract with its German holding company (Prettl GmbH) to receive financial assistance un...