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2021 (3) TMI 449 - AUTHORITY FOR ADVANCE RULING, TAMILNADURequirement of registration - Tamil Nadu Skill development Corporation(TNSDC) - TNSDC is registered as a non-profit organization under Section 8 of the Companies act in the year 2013 by the Government of Tamil Nadu with an objective to provide Skill Training Programme for meeting the growing industrial demand for skilled workers - benefit of exemption under Sl. No. 69 8670 of Notification No.12/2017-C.T.(Rate) dated 28.06.2017 - HELD THAT:- The entry at Sl.No.69 exempt services covered under specific Headings when provided by a specific class of persons in relation to specific programme/course/scheme and SI.No.70 exempts specific services provided by MSDE empanelled assessing bodies. In the case at hand the applicant is State Skill Development Corporation set up by the Government of Tamilnadu. The applicant is not an SSC approved by the NSDC; they are not assessment agency approved by SSC or NSDC; they are not a training partner approved by the NSDC or the SSC; they are not assessing body centrally empanelled by MSDE. Thus, in the instant case, the activities of the applicant are not satisfying the conditions provided in the SI.No. 69 & Sl.No.70 of the Notification No. 12/2017 (CT) R dated 28.06.2017. Therefore, they are not eligible to available exemption as per SI. No. 69 of Notification 12/2017 (CT) R dated 28.06.2017. The applicant has stated that they are similar to the National Skill Development Corporation in as much as they are a not-for-profit corporation set up by the Government of Tamilnadu as a Nodal agency to provide demand based and Industry relevant skills to the unemployed youth to enhance their employability under State Skill Development Programme and Centre Skill Development Programme (in respect of Centrally Sponsored State Managed). It is their claim that they being similar in structure, role and activities to NSDC set up by GOI, the exemption available to GOI is to be extended to them. The words of the entry of the exemption Notification is very clear and unambiguous - In the case at hand, the applicant does not fall under the class of persons who are exempted vide SI.No. 69 & 70 above and therefore their activities are not exempted. Further, the applicant has referred the notification issued in west Bengal in support of their claim. This has been examined and found that the one notification issued by the west Bengal is pari-materia to the Notification 12/2017 C.T.- Rate dated 28.06.2017 and Notification No. PBSSD/GST-REG/2017/009/273 dated 18(11 September 2017 issued by Paschim aanga Society for Skill Development is specific for PBSSD, West Bengal. No such specific Notification is issued for the State of Tamilnadu. Therefore, the same do not have reference value in the case at hand. In the instant case the activities of TNSDC are ‘Supply’ as per Section 7(1) and are not excluded under Section 7(2). Further by the definition of business, the intent of ‘profit’ is not necessary for the activity. Also, only the ‘subsidy’ granted by the Government, stands excluded from ‘Consideration’. Therefore, the supply undertaken by the applicant is liable to GST and subject to the monetary Turnover of the applicant, the applicant is liable to obtain GST Registration - the activities of the applicant are ‘Supply’ under Section 7(1) of the GST Act and are not exempted under SI.No. 69 & 70 of the Notification No.12/2017-C.T.(Rate) dated 28.06.2017 and therefore, the applicant is required to be registered under the Act.
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