TMI Blog2020 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tax under GST Act, 2017 (Entry 66 of Notification NO.12/2017 CT Rate dated 28th June 2017). - AAR No. 14 /AP/GST/2020 - - - Dated:- 5-5-2020 - SRI. D. RAMESH, AND SRI. M. SREEKANTH, MEMBER Represented by: Ajay Singh., F.C.A. Assistant Commissioner (ST), Vizianagaram West Circle, Vizianagaram Division. ORDER (Under sub-section (4) of section 98 of Central Goods and Service Tax Act, 2017 and under sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed under Section 97 of the Central Goods Services Tax Act, 2017 and Andhra Pradesh Goods Services Tax Act, 2017 (hereinafter referred to as CGST Act and APGST Act respectively) by Shri. Ajay Singh., F.C.A., authorised representative: M/s The Leprosy Mission Trust India, Platinum Vocation Training Centre, Survey No.183, Malicherla Panchayat, Chelluru BO, Vizianagaram District, Andhra Pradesh (hereinafter referred to as applicant), registered under the Goods Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e year 1973, is the largest Non-Governmental Organisation (NGO) in India working with and for people affected by leprosy. It works closely with the Government of India, State Government, world Health Organisation and other likeminded national and international organisations in the areas of Health, Education, Sustainable Livelihoods, Community Developments, Advocacy and Research. It has 14 Leprosy Referral Hospitals, 6 Vocational Training Institutes, a Media Centre undertaking media advocacy and communication, a state of the art Molecular Biology Research Laboratory, 5 Mercy homes/snehalayas for the care of elderly leprosy disabled people and a number of community based development projects spread over 9 States in India. The activities of the societies are charitable in nature and within the meaning of Section 2(15) of the Income Tax Act, 1961 undertaking Medical relief, Relief of Poor and Education. 5.3 All the twenty two branches of the applicant organisation are registered under the Goods and Services Act, 2017 5.4 The leprosy Mission Trust of India provide following Vocational Training Courses at Vizianagaram. * Vocational Training Courses recognised under National Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N.A. According to Notification No 12/2017 of Central Tax Rate dated 28th June 2017 Section 2 (y) defines the Educational Institutions as an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course; According to Notification 12/2017 of Central Tax Rate dated 28th June 2017 Section 2 (h) defines the approved vocational education course as (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; Further the applicant also quoted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urship). They also offer Informal Trade courses both Institutional and Community Based. The applicant has raised the question Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? GST Notification No.12/2017 Central Tax (Rate) dated 28th June 2017 at Entry No. 64 mentions Services provided by the Central Government, 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 Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource. Here the applicant is not a Central/State Government, Union Territory or local authority and therefore the Entry No.64 as quoted by the applicant is not applicable. The applicant further r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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