Case of Kalvi Career Education Pvt Ltd, AAR Karnataka Ruling Dated 28th July 2025. AAR ruled that the applicant is eligible for exemption under entry no. 69 of Notification 12/2017 (Rate), dated 28th June 2017, on the services provided by the applicant to the students at Kalvium campus/ at Partner Universities’ campus in relation to the “Market led Pee-based Services Scheme” implemented by National Skill Development Corporation.