AAR : Denies exemption to 'composite' ICT Projects executed for schools by non-Govt. entity

Odisha AAR holds activities undertaken by applicant under Information and Communication Technology (ICT) project for Govt. aided schools not eligible for exemption under Entry 72 of Notification No. 12/2017 – Central Tax (Rate) and corresponding OGST Notification; 3 conditions to be satisfied for purpose of said Entry are: (i) ‘Services’ should be provided to Central Govt./ State Govt./ Union territory administration, (ii) under any ‘training programme’ (iii) for wh...