Uralungal Labour Contract Co-operative Society Ltd ., In re
Date: May 31, 2021
Subject Matter
Courses conducted by Indian Institute of Infrastructure and Construction (IIIC) are eligible for exemption from GST
Summary
“ In view of the Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, we would like to get clarified as to whether the educational courses which are conducted in Indian Institute of Infrastructure and Construction (IIIC) fall under the…
M/s. Uralungal Labour Contract Co-operative Society Ltd (hereinafter referred to as the applicant or M/s ULCCS) is registered under the Kerala Cooperative Societies Act, 1969 and an accredited agency for Government of Kerala. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act,…