TMI Blog2021 (8) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... elopment course under the national Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation and the courses conducted at IIIC come under any of the specified categories - Thus, the courses conducted at IIIC are not eligible for exemption as per entry at S1 No. 69 of the Notification No. 12/2017 CT (Rate) dated 28-06-2017. Courses conducted by IIIC are approved by the Government of Kerala - HELD THAT:- The term educational institution under sub-clause (ii) covers institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force. The conduct of degree courses by colleges, universities or institutions which lead to grant of qualifications recognized by law would be covered. The Government of Kerala by G.0.(MS) No. 20/2012/ LBR dated 03.02.2012 of the Labour and Rehabilitation Department accorded administrative sanction to register a company in the name of Kerala Academy for Skills Excellence [KASE] under Section 25 of the Companies Act, 1956 to act as apex entity to initiate, regulate and co-ordinate focused skil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 3. The applicant requested advance ruling on the following; In view of the Notification No.12/ 2017-Central Tax (Rate) dated 28-06-2017, we would like to get clarified as to whether the educational courses which are conducted in Indian Institute of Infrastructure and Construction (IIIC) fall under the taxable service or not? 4. Contentions of the Applicant: 4.1. The applicant is primarily engaged in construction of roads, bridges and other public infrastructure to Government and other institutions. The applicant entered into an agreement with Kerala Academy for Skills Excellence [KASE], the State Skill Development Mission of the Government of Kerala, under Department of Labour and Skills for setting up and operation of Indian Institute of Infrastructure and Construction [IIIC], Chavara, Kollam. 4.2. The objective of M/s. IIIC is establishing a world class skill centre, as centre of excellence for imparting international qualit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation Nil 5.2 On going through the above entry it is clear that, the applicant is eligible for exemption, only when the services provided by applicant is in relation to either of the items listed under clause (i) to (iii) above. A similar issue in respect of M/s. Proschools (P) Ltd was considered by the Maharashtra Authority for Advance Ruling [Order No.GST-ARA-37/2017-18/B-44 dated 05-06-2018] and the Maharashtra Appellate Authority for Advance Ruling [Order No MAH/AAAR/SS-RJ/19/2019-19 dated 04-02-2019] and found that National Skill Development Programme would cover only the actual schemes and programmes that are undertaken by the Government through its various ministries, departments, directorates, attached offices and organizers and cannot in anyway be construed to be including each and every one under the sun which enhances skills in one way or other. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rses conducted at IIIC is on two grounds; firstly on the ground of being a training partner affiliated to the National Skill Development Corporation and secondly on the ground that the courses conducted by IIIC are approved by the Government of Kerala. Various documents have also been produced by the applicant in support of the contentions as above. 7.2. In order to decide the issue, it is necessary to examine the relevant entries in the exemption Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 in the light of the documents submitted by the applicant. 7.3. The first contention of the applicant is that they are training partner affiliated to the National Skill Development Corporation and accordingly the courses conducted at IIIC are exempted as per entry at Sl No. 69 of the Notification No. 12/2017 CT reproduced below; Sl.No. Chapter, Section, Heading, Group or Service code (Tariff) Description of services Rate (per cent) Condition 69 Heading 9992 or Heading 9983 Heading 9991 Any services provided by- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouncil in relation to; (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the national Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. 7.5. The applicant has not produced any evidence to show that the applicant is approved as a training partner by the National Skill Development Corporation or the Sectoral Skill Development Council in relation to (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the national Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation and the courses conducted at IIIC come under any of the specified categories. On the basis of the discussion above, we conclude that the courses conducted at IIIC are not eligible for exemption as per entry at S1 No. 69 of the Notification No. 12/2017 CT (Rate) dated 28-06-2017. 8. The second contention is that the courses conducted by IIIC are approv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 2 of the said notification is as follows; approved vocational education course means- (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; 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. 8.3. Admittedly, the applicant is not engaged in providing any pre-school education or education up to higher secondary level or equivalent or it is the case of the applicant that they are providing any approved vocational education course. Therefore, the applicant would not come under the purview of sub-clauses (i) and (iii) of clause (y) of Para 2 of the said notification and hence they do not qualify to be considered as an 'educational institution' as per the said sub-clauses. Now, it is to be examined whether the applicant would fall within the scope and ambit of sub-clause (ii) of claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us sectors to actively advice the skill secretariat with respect to the skill development activities in the concerned sector. 8.8. The Business Advisory Committee [BAC] so constituted for construction sector in its meeting held on 11.03.2019 reviewed the status of the courses conducted in IIIC and approved 35 courses conducted by IIIC. 8.9. On the basis of the approval granted by the Business Advisory Committee the Kerala Academy of Skills Excellence by letter No. KASE-1993/2018-I dated 27.05.2019 addressed to the Additional Chief Secretary, Labour and Skills Department, Government of Kerala requested for approval of the courses conducted by IIIC. As per the request of the Kerala Academy of Skills Excellence, the Government of Kerala by G.O.(P) No. 95/2019/LBR dated 24.10.2019 of the Labour and Skills Department declared that IIIC, Chavara is a Government - owned institute and the courses that are being conducted in the said institute are approved by the Government. The Government Order is reproduced below; GOVERNMENT OF KERALA Abstract Labour Skills Department - Kerala Academy for Skills Excellence (KASE) - Government recognition for the courses in Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that IIIC is a Government owned institute and the courses that are approved by the BAC and are conducted at IIIC are approved by Government. 5) Government have examined the matter in detail and are pleased to accord in-principle approval for the 35 courses recommended by the BAC to be conducted in IIIC, attached as Annexure. Further, taking into consideration the fact that IIIC has initiated action to get affiliation under various Universities and that no formal recognition has been given to IIIC and the courses conducted there, Government are pleased to declare that IIIC, Chavara is a Government-owned institute and the courses that are being conducted in the said institute are approved by the Government. By Order of the Governor Sd/- Additional Secretary 8.10. The above Order states that taking in to consideration the fact that IIIC has initiated action to get affiliation under various Universities and that no formal recognition has been given to IIIC and the courses conducted there, the Government declares that IIIC, Chavara is a Government - owned institute and the courses that are being conducted in the said institute are approved by the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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