AAR : Education/Training provided through co-operative training centres/district co-operative boards, not exempt

Maharashtra AAR holds that activity of applicant, a state level apex training institute, conducting education and training programs through its 13 co-operative training centres and 33 district co-operative boards as per statutory requirement of Maharashtra Co-operative Societies Act, 1960 is covered within the scope of services, therefore liable to GST; Observes that the applicant is neither providing any services to the Central Govt., State Govt., Union Territory administrat...