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TMI Blog2021 (6) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... o the selected candidates sponsored by Directorate of Welfare of Schedule Caste and Backward Classes Department, Haryana SCO, 42-44, Sector-17A, Chandigarh. (ii) The applicant is engaged in the field of providing "Education" which is not defined under the CGST Act, but as per Apex Court decision in Loka Shiksha Trust Vs. CIT, Education, it is a process of training and developing knowledge, skill and character of student by normal schooling. (iii) The applicant has submitted an agreement for providing above training which is duly 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Haryana Government Excise and Taxation Department Notification No. 47/ST 2 dated 30.06.2017 duly referred by Addl. Excise and Taxation Commissioner (GST) for Excise and Taxation Commissioner, Haryana, Panchkula memo No. 2072/GST 2 Panchkula dated 21.06.2018. The present Application for Advance Ruling is being filed Manually/Excitonically in terms of decision as Applicant is an Un-registered in Haryana and for which reliance is placed in WPC. No. 7964/2017, as fall under Section 97(2) (c) as well as U/s 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 Rs. 5,000/-. Total Fee paid is Rs. 10, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No. 75 of IGST: "Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union Territory administration." 12/2017 (CGST) Entry 69 of CGST: "Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure 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 Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Act". As such, with regard to 1st Question, it is submitted accordingly that no CGST / SGST IGST is payable and Applicant is not liable for registration by virtue of Section 23 and same be held by this Advance Ruling Authority. 5. Discussion and findings of the Authority:- During the virtual hearing of the case, the applicant is heard in detail. The comments of the proper officer of the ward concerned 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 mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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. Further, section 23 of the Act provides that any person engaged exclusively in the business of supplying goods and services or both that are not liable to tax or fully exempt from tax under this Act or under the Integrate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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