TMI Blog2021 (9) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... - In the instant case, the applicant's activity falls under Education as part of an approved vocational education course' in respect of the courses listed as Formal Trades' for which they possess affiliation under NCVT/SCVT. Hence in respect of these courses, they fit under the definition of educational Institution under Clause 2(y) of the Notification No.12/2017 dated 28.06.2017. Whether the courses conducted by the applicant are approved vocational education courses? - HELD THAT:- In the instant case, the courses offered by the applicant namely Mechanic (Motor Vehicle), Electrician, Sewing Technology are courses approved by National Council for Vocational Training (NCVT/Central) which has been evidenced by the certificates issued to candidates on completion of courses as produced by the applicant. These certificates are issued by NCVT wherein the name of the applicant is mentioned as the name of the institute. In respect of Mechanic Refrigeration Air Condition and Central Plant, Electrical Technician and Automobile Mechanic are approved by State Council of Vocational Training (SCVT), it is seen that the certificates are issued by the Department of Employment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er living. They have sought Advance Ruling on the following question: Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate). The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that the Leprosy Mission Trust India (herein after referred as ( TLMTI') works closely with the Government of India, State Governments, World Health Organisation and other likeminded national and international organisations in the areas of Health, Education, Sustainable Livelihoods, Community Development, Advocacy and Research. TLMTI's 14 Leprosy Referral Hospitals, 6 Vocational Training Institutes, a Media Centre undertaking media advocacy and communication, a state of the art Molecular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 2.4 The applicant has stated that Entry 64 of Exemption List under Goods and Service Tax, 2017 is in favour of them since Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training are exempt vide Entry 64 and the applicant Society also provide courses approved by National Council for Vocational Training. 2.5 The applicants stated that in view of the above, they have come before this forum seeking ruling whether vocational training courses (under NCVT, JSS and Others) conducted by The Leprosy Mission Trust of India, Vocational Training Centre, Vadathorasalur are exempt under ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment of Tamil Nadu 5 Electrical Technician SCVT/ State Department of Employment and Training, Chennai, Government of Tamil Nadu 6 Automobile Mechanic SCVT/ State Department of Employment and Training, Chennai, Government of Tamil Nadu Mechanic Refrigeration and Air Conditioning (SCVT) (Duration - 1 year, Entry Qualification - 8th Pass) Mechanic Refrigeration and Air conditioner Trade under Sate Council of Vocational Training is of one year duration. It imparts requisite domain skill knowledge and life skills. After passing out of the training programme, the trainee is awarded Certificate by SCVT. This course is suitable for persons affected by Leprosy with mild deformity or without deformity; adaptations are made as per the need of the trainee. Sewing Technology (NCVT) (Duration - 1 year, Entry Qualification - 8th Pass) Sewing Technology' Trade under CTS is one of the courses delivered nationwide through a network of ITIs. The course is of one year duration. This trade is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouncil of Vocational Training is of one year duration. After passing out of the training programme, the trainee is awarded Certificate by SCVT. The candidate will practice on dismantling Engine of Two and Four Wheeler as per given standard procedures. Able to achieve skill on Overhauling of Cylinder Head, Valve Train, Piston, connecting rod assembly, crankshaft, flywheel and mounting flanges, spigot and bearings, camshaft etc. practice reassembling all parts of engine in correct sequence as per workshop manual. Practice servicing of Fuel Tank and its components, repair and overhaul Steering and suspension system of three wheelers. The trainee will overhaul brake system, transmission system, Perform servicing and maintenance. 3.3 The Registry vide letter dt. 29.07.2021 called for details regarding validity of affiliation certificates/renewals as on date (Present validity) which have been issued by NCVT/SCVT recognizing the courses conducted by the applicant. Applicant vide mail dated 02.08.2021 has clarified that the affiliation of their Institute with National Council of Vocational training is a permanent one. The Institute will be de-affiliated only on the de-affiliation reque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate)'. The question for ruling on the applicability of notification is admissible under Section97 (2)(b) of the CGST Act, 2017. 6.2 The applicant Society, a Non-Governmental Organization was established in the year 1973. The Leprosy Mission Regional Vocational Training Centre at Vadathorasalur, Tamil Nadu was started in the year 1996. It trains and supports employment of young adolescents coming from families affected with leprosy and individuals with disabilities. Their project benefits Children self affected with leprosy, Children of leprosy affected persons, differently abled, Parentless Children. Applicant is conducting courses under formal Trades and informal trades. Course falling under formal trades are courses affiliated with the National Council for Vocational Training (NCVT) and State Council of Vocational Training (SCVT) which are as follows:- 1 Mechanic (Motor Vehicle) NCVT/Central Ministry of skill Development and Entrepreneurship Government of India 2 Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil From the above, it is seen that the applicant institute falls under the category (a) -services provided by an educational institution to its students, faculty and staff. To be considered as an educational institution, they should fall under the definition as in Clause 2(y) of the said Notification. The definition of educational institution under this Notification is as below: 2(y) educational Institution means 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 recognised by any law for the time being in force; (iii) Education as a part of an approved vocational education course; In the instant case, the applicant's activity falls under Education as part of an approved vocational education course' in respect of the courses listed as Formal Trades' for which they possess affiliation under NCVT/SCVT. Hence in respect of these courses, they fit under the definition of educational Institution under Clause 2(y) of the Notification No.12/2017 dated 28.06.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of affiliation is 3 years which expired on 30.06.2021 and that they have applied for re-affiliation on 26.02.21, produced a copy of the application. Hence the courses recognised by SCVT are subject to re-affiliation being granted by the Department of Employment and Training of Government. of Tamil Nadu. 9. To sum up, the services provided by the applicant under vocational training courses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational Training (SCVT) are exempt under Serial Number 66 Notification 12/2017 Central Tax (Rate) as education as part of an approved vocational education course. In the instant case, courses affiliated to SCVT are exempt subject to re-affiliation by the Department of Employment and Training of Government of Tamil Nadu. 10. In view of the above, we rule that: RULING (i) The services provided by the Leprosy Mission Trust India, Regional Industrial Training Institute, Vadathorasalur under Vocational Training Courses pertaining to Mechanic (Motor Vehicle), Electrician, Sewing Technology recognized by National Council for Vocational Training (NCVT) are exempt under Serial Number 66 of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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