AAR : Denies exemption to National Skill Development Corporation approved 'educational course'

Maharashtra AAR holds that educational courses offered by applicant approved by National Skill Development Corporation (NSDC) cannot be construed as in relation to National Skill Development Programme (NSDP) implemented by NSDC, hence, ineligible for exemption under Sr. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017; Notes that services provided by applicant are not in relation to and not covered under a vocational skill development course under Nat...