GST Relief: Kerala AAR Allows Full GST Exemption for Co-Operative Union’s Training Courses
The present application has been filed by the State Co-Operative Union (Applicant) before the Kerala Authority for Advance Ruling (AAR) Goods and Services (GST) Tax Department, Tax Tower, Thiruvananthapuram.
The applicant is a statutory body established by the Government of Kerala under Section 89 of the Kerala Co-operative Societies Act, 1969, and is involved in providing co-operative education and training to the employees, students, and members of co-operative societies.
The State Co-Operative Union is involved in providing activities for organising and promoting the development of co-operative societies. The applicant aims to organise, assist and generally develop co-operative societies; to carry on co-operative propaganda; to spread education on co-operative principles and practices; to participate in the development activities and decentralised planning of the local authorities; and to organise training programmes for the employees of the societies and for the members of the committee and to ensure their participation in such programmes.
The applicant runs various training colleges and centres with a primary objective to provide co-operative education to eligible students and employees of the co-operative societies.
Questions Asked Before Kerala AAR:
Seeking the present Kerala Advance Ruling (No. KER/32/2025), dated October 09, 2025, the applicant has asked the following question:
“Question 1: Whether the applicant is liable for exemption under SI No. 66 of the Notification No. 12/2017-Central Tax, dated 28.06.2017?”
Answers Given by Kerala AAR:
The Kerala Authority for Advance Ruling, Goods and Services Tax, gave the following answer to the question asked by the applicant:
Answer: In answer to the question asked by the applicant, the Kerala AAR rules that Yes! The applicant is eligible to enjoy exemption under SI No. 66 of the Notification No. 12/2017-Central Tax, issued on June 28, 2017, as the applicant’s supply of educational services to students in connection with the HDC & BM and JDC courses is eligible for full GST exemption.
Citation: State Co-Operative Union (AAR Kerala); Advance Ruling No. KER 32/2025; 09/10/2025
