Sachdeva Colleges Ltd.

1. To determine the liability to pay GST/IGST tax on training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, Haryana by applicant under a training programme for which total expenditure is borne by State Government of Haryana which implement three types of scheme i.e. State Scheme, sharing basis, Centrally sponsored scheme especially in view of Entry No. 72 of the Haryana Government Excise & Taxation Department Notification No. 47/ST-2 Dated 30.06.2017 and whether this Entry grants exemption of GST on the Training of Students by Petitioner?
2.  Whether the Applicant is liable to be registered under the State of Haryana under HGST/CGST in view of facts and circumstances of present case?