Case LawAdvance Ruling No. KER/35/2025
Information and Communication Technology Academy of Kerala ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 9, 2025
- Type:
- Advance Ruling
- Members:
- Jomy Jacob, Mansur AI
Subject
Skill Development Services to K-DISC Not Exempt from GST; ITC Fully Admissible
ExemptionInput Tax Credit
Summary
The applicant, the Information and Communication Technology Academy of Kerala (ICTAK), provides skill development and training services to the Kerala Development and Innovation Strategic Council (K-DISC), an entity functioning under the Kerala Govern…
Judgement
1. The applicant, M/s Information and Communication Technology Academy of Kerala(hereinafter referred to as ICTAK) is a Private Limited Company having GSTIN 32AADCI4163N1ZH. This are primarily engaged in implementing skill development, capacity building, and employability enhancement initiatives through training programs and large-scale projects. 2. In this Ruling, the provisions of the Central Go…