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2020 (7) TMI 349 - AAR - GSTExemption from GST - services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) - whether exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? - HELD THAT:- The applicant falls under definition of education vide the Clause No. 2 (y) (iii) as ‘education as a part of approved vocational education training’ in GST Notification No.12/2017 of Central Tax Rate dated 25th June 2017. The approved vocational education course is also defined in clause 2(h) of the above mentioned Notification No.12/2017 dated 28th June, 2017 and it is observed that the applicant was granted affiliation by the National Council for Vocational Training (NCVT) in respect of vocational skills pertaining to Formal Trades viz., Diesel Mechanic, Computer Operator and Programming Assistance (COPA), Welder, Dress Making and Motor Mechanic. These vocational course are attracting NIL rate of tax under GST Act, 2017 (Entry 66 of Notification NO.12/2017 CT Rate dated 28th June 2017).
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