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2021 (8) TMI 495 - AAR - GSTExemption from GST - educational courses which are conducted in Indian Institute of Infrastructure and Construction (IIIC) - Applicability of N/N. 12/ 2017-Central Tax (Rate) dated 28-06-2017 - HELD THAT:- The exemption provided under the entries under item (a), (b) and (c) of Si No. 69 of the said notification is in respect of services provided by the National Skill Development Corporation or a Sector Skill Council approved by the National Skill Development Corporation or an assessment agency approved by the Sector Skill Council or the National skill Development Corporation. Admittedly, the applicant does not come under the category of any of the above specified entities. The applicant has not produced any evidence to show that the applicant is approved as a training partner by the National Skill Development Corporation or the Sectoral Skill Development Council in relation to (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the national Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation and the courses conducted at IIIC come under any of the specified categories - Thus, the courses conducted at IIIC are not eligible for exemption as per entry at S1 No. 69 of the Notification No. 12/2017 CT (Rate) dated 28-06-2017. Courses conducted by IIIC are approved by the Government of Kerala - HELD THAT:- The term “educational institution” under sub-clause (ii) covers institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force. The conduct of degree courses by colleges, universities or institutions which lead to grant of qualifications recognized by law would be covered. The Government of Kerala by G.0.(MS) No. 20/2012/ LBR dated 03.02.2012 of the Labour and Rehabilitation Department accorded administrative sanction to register a company in the name of Kerala Academy for Skills Excellence [KASE] under Section 25 of the Companies Act, 1956 to act as apex entity to initiate, regulate and co-ordinate focused skill development for different industrial domains - Government of Kerala further decided to create a centralised agency to co-ordinate the skill development activities performed by different departments and by G.O.(P) No. 47/2018/Labour dated 28.05.2018 of the Labour and Skills Department created a State Skill Secretariat and ordered that the Kerala Academy of Skills Excellence which is functioning as the State Skill Development Mission shall function as the State Skill Secretariat. Business Advisory Committees [BAC] were also ordered to be set up in various sectors to actively advice the skill secretariat with respect to the skill development activities in the concerned sector. Taking in to consideration the fact that IIIC has initiated action to get affiliation under various Universities and that no formal recognition has been given to IIIC and the courses conducted there, the Government declares that IIIC, Chavara is a Government - owned institute and the courses that are being conducted in the said institute are approved by the Government. In view of the declaration that IIIC is a Government - owned institute and the approval of the courses conducted by IIIC by the Government of Kerala, IIIC has attained the status of an institution providing services by way of education as a part of a curriculum for obtaining a qualification recognized by law. Consequently, IIIC qualifies to be classified as an educational institution as defined under sub-clause (ii) of clause (y) of Paragraph 2 of the Notification No. 12/2017 CT (Rate) dated 28.06.2017. The courses conducted in Indian Institute of Infrastructure and Construction is exempted from GST as per entry at Si No. 66 of Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017.
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