AAAR : Denies exemption to NSDC approved training program unrelated to National Skill Development Program

Maharashtra AAAR upholds AAR order stating 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 various schemes of skill development implemented by the Ministry are PMKVY, Sankalp, Udaan, STAR, Poly...