AAR: Denies exemption on imparting skill training to candidates for Uttar Pradesh Skill Development Corporation

Madhya Pradesh AAR holds that services of imparting skill training to various candidates enrolled under the program organized by a society namely Uttar Pradesh Skill Development Corporation (UPDSC) is not exempt under Sl. No. 72 of Notification No. 12/2017-Central Tax (Rate) r/w Notification No. FA-3-42/2017/1/V(53) dated June 30, 2017; Notes that, applicant registered under the Madhya Pradesh Societies Registration Adhiniyam, 1973, provides services in various socio-economic...