AAR : ICT project implementation by corporate entity a 'composite supply', ineligible for exemption

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...