Home Case Index All Cases GST GST + AAR GST - 2021 (3) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 704 - AAR - GSTBenefit of exemption from GST - Services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jaan Shikshan Sansthan (JSS) - Educational institution or not - To be exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act, 2017 or under Educational Institution defined under Notification No. 22/ Central Tax (Rate)? - HELD THAT:- The applicant society is registered with the Income Tax department under Section 12A of the Income Tax Act. It is a Non-Governmental organization working for the people affected by leprosy, with the Government of India, State Governments, World Health Organisation etc. The applicant have many leprosy referral hospitals, Vocational Training Institute, Media Centre, Molecular Biology Research Laboratory, Mercy homes etc. spread over 9 states. Entry No. 64 of Notification No. 12/2017 CT (Rate) dated 28.06.2017 deals with “Services provided by the Central Government, State Government, Union territory or local authority”. The applicant does not fall under these categories, therefore, the said entry is not applicable to them, Educational institution or not - HELD THAT:- Diesel Mechanic, Computer Operator and programming Assistance (COPA), Welder and Cutting sewing trades are affiliated by National Council for Vocational Training under the Ministry of Skill Development and Entrepreneurship. Accordingly, we observe that these courses fall under the definition of “approved vocational education courses” - As regard to the “Informal Trades” as mentioned in the Annexure I of the application filed by the applicant, it is observed that as these courses are not approved by the National Council of Vocational Training/ State Council for Vocation Training, so they are not eligible to qualify as “approved vocational education courses”. Thus, only the course affiliated by the National Council for Vocational Training are exempt from payment of GST under Sr. No. 66 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
|