Case LawAdvance Ruling No. KAR ADRG 28/2025
Intellipaat Software Solutions Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- July 27, 2025
- Type:
- Advance Ruling
- Members:
- Prathap Kumar, Rajesh Rama Rao
Subject
Online Training Services Under NSDC Scheme are Exempt from GST
Exemption
Summary
M/s. Intellipaat Software Solutions Private Limited, an online education company, sought an advance ruling on the GST applicability for its services provided under the "Market-led Fee-based Services" scheme. The company entered into an agreement with…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s. Intellipaat Software Solutions Private Limited (herein after referred to as ‘Applicant), Sy No 129, 6th Floor, Primeco Towers, Bannerghatta Main Road, Arekere Gate Junction, Bengaluru-560076, having GSTIN 29AACCI6735P1ZV, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CAST R…