AAAR : Modifies AAR order, supply under ICT project implementation exempt being ‘service’ under ‘training program’ to Govt.

Maharashtra Appellate Authority for Advance Rulings (AAAR) modifies AAR-order, holds that the supply of goods and services by the appellant under Information and Communication Technology @ School Project (ICT Project) to the Director of Education (Secondary and Higher Education) qualifies for exemption in terms of Entry 72 of Notification No. 12/2017- Central Tax (Rate); Observes that the 3 conditions under Entry No 72 i.e. (i) ‘Services’ should be provided under any trai...