IMS Proschool Pvt Ltd ., In re
Date: February 4, 2019
Subject Matter
GST exemption is not available to IMS Proschool on services not in relation to the NSDC programme. AAR ruling upheld.
Summary
1. The applicant claims that they are training partners of NSDC (National Skill Development Corporation) and till date 12 educational courses offered by them have been approved by NSDC and all these courses are directed to skill development and to in…
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by IMS PROSCHOOL PVT. LTD(herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-37/2017-18/B-44 dtd. 05.06.2018. BRIEF FACTS OF THE CASE…