GST Exemption Allowed on NSDC-Affiliated Training Services; Tax Liability for Interim Period to Apply on ‘As Is Where Is’ Basis: AAR

HomeGSTGST Exemption Allowed on NSDC-Affiliated Training Services; Tax Liability for Interim Period...

GST Exemption Allowed on NSDC-Affiliated Training Services; Tax Liability for Interim Period to Apply on ‘As Is Where Is’ Basis: AAR

GST

Published on

14/04/2026

By Mariya Paliwala

GST Exemption Allowed on NSDC-Affiliated Training Services; Tax Liability for Interim Period to Apply on ‘As Is Where Is’ Basis: AAR

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Gujarat Authority for Advance Ruling (AAR) has held that training services provided by an NSDC-affiliated training partner are eligible for GST exemption under Entry No. 69 of Notification No. 12/2017-Central Tax (Rate), as amended from time to time. However, for the intervening period during which the exemption entry underwent changes, the Authority ruled that…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Exemption Allowed on NSDC-Affiliated Training Services; Tax Liability for Interim Period to Apply on ‘As Is Where Is’ Basis: AAR

Membership Required

Latest articles

Clause-by-Clause Analysis of the Draft Advocates (Amendment) Bill, 2026

Input Service Benefits Can’t Be Denied: CESTAT Allows Export Refund Despite MMTC Acting as Canalising Agency

Bombay Court Grants Bail in Rs. 2.97 Crore E-Cigarette Smuggling Case

Mere ‘Wrong Statements’ in Court Pleadings Can’t Trigger Perjury Prosecution: Supreme Court

More like this

Clause-by-Clause Analysis of the Draft Advocates (Amendment) Bill, 2026

Input Service Benefits Can’t Be Denied: CESTAT Allows Export Refund Despite MMTC Acting as Canalising Agency

Bombay Court Grants Bail in Rs. 2.97 Crore E-Cigarette Smuggling Case

About us

Company

Categories