AAR: Skill Development training services to construction workers rendered under sub-contract, not exempt

Karnataka AAR holds that 18% GST shall apply on services provided under sub-contract to main contractor, who in turn provides services to M/s Maharashtra State Skill Development Society (MSSDS) in respect of training of Building and other construction workers (skill development training); Opines that activity of skill training for Recognition of Prior Learning (RPL) services provided by main contractor to Govt. of Maharashtra under Skill Development Mission is exempt subject ...