Held - It is observed from the facts of the case that the applicant undertakes the supply of the ATR extension training services to their trainees .....

Held - The issue to be decided is the GST liability of the courses conducted by the Indian Institute of Infrastructure and Construction, Chavara, K.....

Held - The appellant’s institution is not providing any elementary education or pre-school or upto higher secondary level or equivalent, thereby,.....

Held - The applicant is not the Government or local authority. Entry No. 64 of the Exemption Notification is not applicable. 

Clause h (.....

Held - The applicant is not approved/recognised by the Institute of Chartered Accountants of India or Institute of Cost Accountants of India or Ins.....

Held - IMS Proschool Pvt. Ltd. i.e. the appellant in the present case offers educational training and skill courses through classroom training and .....