Case of Ethuns Consultancy Services Private Limited, AAR Karnataka Ruling Dated 28th July 2025. AAR ruled that the exemption under entry number 72 of Notification 12/2017 (Rate) dated 28th June 2017 is not applicable to the applicant. The income earned from Karnataka Skill Development Corporation by implementing skill development program “Kalike Jothege Kaushalye” under the CMKKY scheme of Govt. of Karnataka, is a taxable supply of services.