Home Case Index All Cases GST GST + AAR GST - 2019 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1306 - AAR - GSTExemption from GST - services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) - whether the service is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/Central Tax (Rate)? - HELD THAT:- Entry 64 of Notification 12/2017 CT (Rate) dated 28.06.2017 deals with “services provided by the Central/State Government, Union Territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central/State Government, Union Territory or local authority' - The applicant is not a Central/ State Government, Union Territory or local authority and therefore Entry No. 64 is not applicable to them. Whether they are eligible under the entry at serial number 66 of the Notification 12/2017 CT (Rate) dated 28.06.2017? - HELD THAT:- The applicant has admitted that they do not fall under clause 2(y) (i) & (ii) mentioned above but that they fall under Clause (iii). For their services to fall under clause (iii), they have to be seen providing education as a part of an approved vocational education course - From the documents submitted by the applicant, we find that they have been granted affiliation by the National Council for Vocational Training (NCVT) in respect of vocational skills pertaining to (i) Diesel Mechanic, (ii) Computer Operator and Programming Assistance (COPA), (iii) Welder and (iv) Motor Mechanic. These courses are vocational courses and are approved by NCVT. The vocational education courses pertaining to (i) Diesel Mechanic, (ii) Computer Operator and Programming Assistance (COPA), (iii) Welder and (iv) Motor Mechanic are carried out by the applicant who are affiliated to the NCVT and therefore such services provided by them are attracting NIL rate of tax under GST. (Sr.No. 66 of Notification No. 12/2017 CT (Rate) dated 28.06.2019. In respect of the Informal Trades like Tailoring, Offset Printing, Electrician and Wiring, the applicant have themselves submitted that these courses i.e. Offset Printing, Tailoring and Electrician & Wiring are non-recognized courses and that they are inclined only to discuss recognized courses. Further, they also have vocational training for wheeler Mechanic, which they have submitted is a training course recognized by Jan Shikshan Sansthan (JSS) under the Ministry of Labour and Employment, Govt. of India. However they have not produced any evidence to support their submissions on this count.
|