TMI Blog2022 (5) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. However the applicant has not furnished any information whether they are a training partner approved by the National Skill Development Corporation or the Sector Skill Council and hence the activity of providing training to the trainees on fire prevention is not covered under this entry. Whether the activity of providing training to the trainees on fire prevention is covered under Serial No.30 of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017? - HELD THAT:- Since the Applicant is providing training to the trainees on fire prevention, the same is covered under SAC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability to pay tax on any goods or services or both and hence is admissible under Section 97(2)(e) of the CGST Act 2017. 5. BRIEF FACTS OF THE CASE: The applicant furnishes some facts relevant to the issue: 5.1 The applicant states that they are running the company Fire Prevent Systems since 2011 and already paying GST at the rate of 18. For a small contribution towards spreading of awareness on 'Fire Safety and Security' which is becoming a major concern in the society and for generating employment opportunities for the young aspirants, they have commenced an academy in the name of Fire Prevent Systems Training Academy (IAO Certified) which is an integral part of Fire Prevent Systems. 5.2 The academy shall provide Dip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal training is 5%. PERSONAL HEARING / PROCEEDINGS HELD ON 10-02-2022 7. Major Prashanth, proprietor, appeared for personal hearing proceedings held on 10-02-2022 and reiterated the facts narrated in their application. FINDINGS DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KG ST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Service Code (Tariff) Description of Goods 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List 3 [See S. No.257 of the Schedule I] (E) (1)------- (2)-------- (3)-------- (4)-------- (5)-------- (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind It is observed that, the above notification pertains to CGST to be levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil Nil As per entry No. 69 of Notification No. 12/2017 mentioned supra, GST is exempt on any services provided by a training partner approved by the National Skill Development corporation or the Sector Skill 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. However the applicant has not furnished any information whether they are a training partner approved by the National Skill Development Corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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