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

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

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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

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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…

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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

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