Entry 80 Charitable Institutions Exemption

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Is the Exemption of Service providing Training or coaching in Recreational activities of Arts and Culture, only applicable if it is provided by a Charitable Institution or is this exemption entry is applicable even if provided by others?
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As per Notification 12/2017 CT (R ) , entry 80 , it's Exempted in case provided by any one
Exempted Services.

Notification No. 12/2017 - CT(Rate) dated 28.06.2017.


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