Information and Communication Technology Academy of Kerala ., In re

Date: October 9, 2025

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Jomy Jacob, Mansur AI
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Subject Matter

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…

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…

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