TMI Blog2021 (6) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... igarh, Class 12 ff Non-Medical and Medical aspirants. The applicant has placed reliance on the entry No. 72 of the notification No. 47 dated 30-06-2017 - This authority also agrees with the operative part of the above stated letter issued to the Director, Welfare of Schedule Caste and Backward Classes Department, Haryana. Therefore, the training imparted by M/S Sachdeva Colleges Ltd. to the students selected through Directorate of Haryana for JEE (Non-Med.) and NEE T (Medical) are exempt under entry 72 of Notification No. 47 of the HGST Act subject to that the whole expenditure is borne by the Center/State Government. Requirement of registration - HELD THAT:- Section 23 of the Act provides that any person engaged exclusively in the bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attested by Notary dated 21 Nov., 2017. In terms of the agreement, training fee is to be received from the Directorate of Welfare of Schedule Caste and Backward Classes Department, Haryana SCO, 42-44, Sector-17A, Chandigarh. (iv) The applicant has further submitted that the transactions pertain to the Financial Year 2017-2018 and no Show Cause notice has been received till filing of present petition. (v) The present petition is filed by the applicant under Section 97(1) (e) and (l) (f) of the CGST Act. 2. The questions framed in advance ruling application are:- 2.1 To determine the liability to pay GST / IGST tax on training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97(e) and 97(c) of GST Act. The present application is strictly being filed in terms of Section 49 and Rule 104 of GST Rules, 2017 and in prescribed Form GST ARA-01 with a fee in CGST and HGST each ₹ 5,000/-. Total Fee paid is ₹ 10,000/-. 4. Additional written submissions made by the applicant:- Applicant pleads point wise as under: A. Applicant has been providing training for JEE (Non Med.) and NEET (Med.) to the selected candidates at behest of Directorate of Welfare of Schedule Caste and Backward Class, Department of Haryana, Chandigarh, Class 12 th Non-Medical and Medical aspirants. B. Their entire fee / grant i.e. expenditure on this training is borne by State of Haryana. Meaning of word Coaching u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is borne by the Central Government, State Government, Union Territory administration. F. The applicant is a recognized training college since long and training students for similar activity. Definition of coaching from the Cambridge Advanced Learner's Dictionary Thesaurus Cambridge University Press is as under: - the job or activity of providing training for people or helping to prepare them for something The Applicant thus train students selected by the State of Haryana for JEE (Non-Medical) and NEET (medical) as asked by State of Haryana through Directorate of Haryana details enclosed in Advance Ruling Application. Thus applicant is providing services to the State Government. G. As the whole expenditure is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned to the applicant are not required in this case as the applicant is an unregistered person. Secondly, this issue has already been dealt with the department on the representation of the Directorate of Welfare of Schedule Caste and Backward Class, Department of Haryana, Chandigarh and replied by the department vide this office memo No. 2072/GST-2, dated 21-06-2018 which is reproduced below:- It has been informed vide your above referred memo (No. 2018/5314, dated 15-03-2018) that the Department of Welfare of SC and BC, Haryana implements three types of scheme i.e. State Schemes, Sharing basis Centrally Sponsored Scheme and 100% Centrally Sponsored Schemes. Regarding the schemes in which scholarship or monetary relief or grant is giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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