2025-VIL-186-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Exemption under GST, Governmental Authority, Government Department - Applicant provides services to the Kerala Development and Innovation Strategic Council (K-DISC), which functions under the aegis of the Kerala Government - Whether the services provided to K-DISC are eligible for GST exemption under Entry 72 of Notification No. 12/2017-Central Tax (Rate) – HELD - The K-DISC, being a society registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Act, 1955 and functioning under the administrative control of the Government of Kerala, cannot be considered as the "State Government" or a "Government Department" for the purposes of the CGST Act or the exemption notification. While K-DISC may qualify as a "Governmental Authority" or "Government Entity," the exemption under Entry 72 is restricted to services provided to the Central Government, State Government, or local authority. The scope of exemption for services provided to Governmental Authorities and Entities was earlier broader but has been subsequently curtailed by amendments. Consequently, the services provided by ICTAK to K-DISC are not eligible for exemption under Entry 72 – Ordered accordingly - Eligibility of ICTAK to claim ITC on the GST charged by sub-contractors for providing services to K-DISC – HELD - The applicant is eligible to claim full ITC on the GST charged by sub-contractors on goods and services used for providing taxable training and skill development services to K-DISC, subject to fulfillment of the conditions prescribed under the CGST Act and Rules. The input services procured from sub-contractors are directly connected to applicant’s business activity and satisfy the basic condition for ITC entitlement under Section 16(1) of the CGST Act. Since the services provided to K-DISC have been held to be taxable, the entire input tax incurred on such procurements is eligible for full credit, subject to the provisions of Sections 16(2), 17(2), and 17(5) of the CGST Act.
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