Directorate of Skill Development (DoSD) Govt. of Madhya Pradesh
GST AAARMP/AAAR/05/2020
Case summary
From the record, as published by the registry
Recorded against
The aforementioned pure services received by appellant from ITEES being mentioned at entry XVIII of Eleventh Schedule of Constitution of India qualify for reverse charge under sub-section (3) of section 5 of IGST Act, 2017 read with notification 10/2017 IGST (Rate) dated 28.06.2017 and the appellant, the recipient of services, is exempt from GST as per entry 3 of notification 9/2017 IGST (Rate) dated 28.06.2017.
Filed asAppellate Ruling2020