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2022 (10) TMI 780 - AUTHORITY FOR ADVANCE RULING, TELANGANAExemption from GST - training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” - training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract - Entry no. 69 in Notification No. 12/2017 -Central Tax (Rate) issued by the Ministry of Finance dated 28 June 2017 - HELD THAT:- The applicant has entered into an agreement dated 23.06.2022 for partnership with NSDC for executing training under the above scheme for market led Fee-based services under non funded affiliation - the applicant is offering following training programs, as detailed in the proposal approved by the NSDC (Exhibit 5) as amended from time to time with the approval of NSDC. The courses are being offered by the applicant as a Approved Training Partner of NSDC under the scheme for market led Feebased services under non funded affiliation mode. Thus, it is concluded that the services provided by applicant are as training partner approved by the National Skill Development Corporation and are in relation to Scheme implemented by the National Skill Development Corporation - the services offered by the applicant fall under Sl.No.69 (d) (iii) and therefore eligible for exemption under this notification for CGST and SGST. Further, under this entry the services supplied by the applicant as approved training partner of NSDC in relation to any other scheme implemented by the NSDC as required under serial no.69 of the Notification are exempt but not the services received by the applicant from others including a sub-contractor who supplies such services to the applicant who is not a training partner approved by the National Skill Development Corporation or the Sector Skill Council.
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