Additional Skill Acquisition Programme ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 5, 2023
- Type:
- Advance Ruling
- Members:
- Rajeswari Nair, Abdul Latheef
Subject
Educational courses conducted by the 'Additional Skill Acquisition Programme Kerala' are taxable under GST
Summary
The case law involves the clarification sought by the 'Additional Skill Acquisition Programme Kerala' (ASAPK) regarding the taxability of the educational courses they conduct under the GST Act. The applicant claimed exemption under Entry numb…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. Additional Skill Acquisition Programme Kerala (hereinafter referred to as the applicant) is an undertaking of the Higher Education Department, Government of Kerala, that focuses on skilling students and general community to enhance their employability. Instituted in 2012, ASAP converted into ASAPK as a company under secti…