TMI Blog2022 (4) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the appeal is to be considered as filed within the timeline and admitted for consideration on merits. The facts of whether the appellant is a 'Government entity', whether all the activities are extended only to the State Government and whether the consideration received is limited to the 'grants' are fresh facts to be verified/analysed with the respective documentary proof - it is clear that this authority can either confirm or modify the facts examined by the LA and ruling extended. It is evident that the appellant seeks ruling on a different set of facts which were not put forth before the LA. The appellant has not contested the basis of the ruling extended by LA and accepts that after receipt of the ruling by the LA, they have been now guided and rightly so that they are not to be required on the application of Entry 9C, which is a new ground not examined by the LA and therefore this forum cannot adduce any ruling on the same. The appellant has not contested the applicability of the entries 69 70 of the Notification, on the support of which, they had claimed exemption for registration before the LA. There appears no reason to interfere with the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. The subject appeal is filed under Section 100(1) of the Tamilnadu Goods Services Tax Act 2017/Central Goods Services Tax Act 2017 (hereinafter referred to 'the Act') by Tamilnadu Skill Development Corporation (hereinafter referred to as 'Appellant' or TNSDC). The appellant is unregistered for the purposes of GST and the appeal is filed against the Order No. 02/ARA/2021 dated 25.02.2021 passed by the Tamil Nadu State Authority for Advance ruling on the application for advance ruling filed by them. 2.1 The Appellant has stated that Tamil Nadu Skill Development Corporation is a company incorporated under Section 25 of the Companies Act and is wholly owned and managed by Government of Tamil Nadu. The core activity is to provide employable Skill Training to the youth of Tamil Nadu. The appellant is a Government Entity providing service in the form of up-skilling training to persons specified under the schemes of Central and State Governments for which consideration is received in the form of Grants. They had filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essional charges to trainers and conveyance allowance to attendees. Indirect expenditure consists of overheads and administrative cost. They have empanelled training institutions for each sector. Such empanelled institutions are spread throughout Tamil Nadu. There are also skilled individuals who are commissioned by the corporation for specific programs. They publicize their training schedule through appropriate channels. Such publicity draws students and trainees who register themselves for specific programs. They have a selection process for trainees based on their existing skill sets, educational background and suitability for the specific program. Such selected trainees are then allowed to attend the training programs. Each attendee is provided with a certificate on completion of the training program. The corporation also conducts training programs scheduled by it through its training partners. It also conducts programs under the schemes of the Central Government and National Skill Development Corporation .(NSDC). The training programs under the Central Government umbrella is done on sharing basis where the Central and State Governments share the expense on agreed proportion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Incorporated as a non-for -profit organization under Companies Act Incorporated as a non-for -profit organization under Companies Act A Public-private partnership with 49-51 share holding State Government has 100% shareholding of TNSDC Aims to promote skill development by catalyzing creation of large, quality and for-profit vocational institutions. Further, the organisation provides funding to build scalable and profitable vocational training. Acts as the nodal agency for all skill development programs designed Acts PAN India Acts in state of TN Mandate is also to enable support system which focusses on quality assurance, information systems and train the trainer academies either directly or through partnership Mandate is to design training systems ensuring quality, use of updated training aids. Sensitizes training partners of policies and changed therein. Monitors training partners. NSDC formulates, plans and implements skill development schemes through state implementing agencies and tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. . TNSDC is a company incorporated on 05.07.2013 board or any other body including a society, under Section 8 of Companies Act, 2013.Its shares are wholly owned by the Government of Tamil Nadu. Services to any person specified by the State Government The State Government would frame various schemes and programs for up-skilling of specified persons for various Departments. The specification could be on the nature of industry, the geographical area where the trainees are domiciled or based on educational qualification of the trainees. Central Government would also frame programs and schemes in a similar manner. The mandate to the appellant is to conduct programs as approved by the Governments or in accordance with schemes framed by the Governments. The appellant does not initiate any program on its own and without approval from the State Government. against consideration received from Central Government, State Government, Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be registered under GST laws. The reference to entry numbers are only supports drawn. The fundamental issue for which the ruling was sought was regarding registration and the appellant at that point believed that its supplies were exempt and drew support from two entry numbers. After the AAR ruling, they are now guided and rightly that registration is not required under GST laws in as much as its supplies are exempt. They rely on Entry 9c of the said notification as amended. The Appellate Authority is a deemed judicial forum and is bestowed with powers of a civil court. The appellant is a PSU and an arm of the Government. The reference to specific entry and adherence thereto are technical in nature They have requested to hold that TNSDC is not required to be registered under GST Laws. 6. We have gone through the entire facts of the case, documents placed on record, Order of the Lower Authority submissions made by the appellant before us. From the submissions, it is seen that prima facie, the appeal is made against Order dated 25.02.2021, which was received on 02.03.2021. The appeal stands filed with a delay of 9 months in filing the appeal. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has to get himself registered for the purposes of GST. 7.2 The appellant in the present appeal has not contested the findings of the LA on the applicability of the entry SI.No. 69 SI.No. 70 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 but have stated that they had required ruling only on 'whether they are required to be registered under the ACT' for which they had relied upon the above two entries in the exemption notification in support of their contention that their supplies are exempt, which have been examined by the LA. Their present claim before us is that the substantial question or the fundamental issue was only on 'registration' and not whether a particular entry of the notification is applicable or not and that currently they are not required to be registered, under GST laws in as much as their supplies are exempt for which they draw support from entry 9C of the exemption Notification. 7.3 Entry 9C of the Notification is as under: (1) (2) (3) (4) (5) 9C Chapter 99 Supply of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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