AAR Gujarat
Sanskar Foundation, In re
Where applicant-charitable trust sought GST exemption for conducting women development seminars but it was not a registered as a Project Implementation Agency and produced no supporting work order in its own name, exemption under Entry 71 of Notification No. 12/2017-CT (R) was not available. GST: Where charitable trust provided self-defence training to women and girls under government programmes and government schools, with all training costs fully funded by Police Department or via government grants to schools, services were rendered directly to government entities and expenditure condition under Entry 72 of Notification No. 12/2017-CT (R) was met, making such educational training services exempt from GST. GST: Where GST-registered applicant-charitable trust conducted vocational training for goldsmiths under fully funded Central Government PM Vishwakarma Scheme, with official designation by Gujarat Matikaam Kalakari & Rural Technology Institute and programme was executed for artisan mobilization, such educational services were covered by Entry 72 of Notification No. 12/2017-CT (R) and entitled to exemption from GST. GST: Where applicant was engaged by Goernment school for providing taekwondo and tailoring training to students against per-student remuneration, such services to government-supported Vidyalaya were covered under Entry 72 of Notification No. 12/2017-CT (R) and were exempt from GST under section 11.…