AAR : No GST exemption on creating school infrastructure for State Govt. promoted entity

AAR rules out entitlement to GST exemption under Notification No. 12/2017-Central Tax in respect of services provided to Odisha Knowledge Corp. Ltd. (OKCL) inasmuch as they do not qualify as ‘services provided to Central / State Govt. / Union Territory administration under any training programme for which total expenditure is borne by such Govt. / administration’; Notes that Odisha Madyamik Shiksha Mission, Govt. of Odisha had mandated OKCL to implement ICT project in 400...