AAR : Execution of ‘Livelihood for Artists and Local Art Hubs’ as an administrative agency, exempt

Kerala AAR holds that execution of ‘Livelihood for Artists and Local Art Hubs’ programme to empower skills of rural Artists and Artisans, as an administrative agency is a ‘pure service’ exempt under Sl. No. 3 of Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017; Elucidates that notification exempts ‘Pure Services’ provided to Central Govt., State Govt. or Union Territory or a local authority or a Govt. Authority by way of any activity in relation to ...