AAR: Approved vocational education courses by Training Institute exempt from GST

West Bengal AAR holds that  services to the students, faculty and staff with respect to the skill development courses for diesel mechanic, welder and sewing technology are exempt under Entry 66 (a) of Notification 12/2017 - Central Tax (Rate) dated June 28, 2020 (Exemption Notification); Rules that Entry No. 71 is inapplicable as applicant is not acting as a project implementation agency under the Deendayal Upadhyaya Grameen Kausalya Yojana; Further, Entry No. ...