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2023 (7) TMI 754 - AAR - GSTExemption from GST - Skill Development / Vocational courses - services provided by the applicant under the Market led Fee-based Services Scheme - exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 - HELD THAT - The applicant states that they have been operating the platform 'Scaler' an online transformative upskilling platform which aims to enhance the skills of working tech professionals; that NSDC has come up with a new scheme by name 'market led Fee-based services' (hereinafter referred to as 'scheme') and the Applicant has entered into an agreement with NSDC to execute the above scheme and hence they are now an 'Approved Training Partner' of NSDC. As per the Entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, the following conditions have to be satisfied by the applicant to claim exemption on the services provided by them i. They have to be a training partner approved by the National Skill Development Corporation, ii. Services provided should be in relation to any other Scheme implemented by the National Skill Development Corporation. The Applicant has stated that he is an approved training partner of National Skill Development Corporation and has submitted a copy of the certificate from NSDC certifying the same. Thus, the applicant has satisfied the first condition - The Applicant has also stated that they have entered into an agreement with NSDC for executing the Market led Fee-based Services scheme which is introduced and implemented by the NSDC. Thus, the applicant has satisfied the second condition also. Since the Applicant has satisfied both the conditions the services provided by the Applicant in the instant case is exempted.
Issues involved:
The issues involved in the judgment are the applicability of GST on services provided under the "Market led Fee-based Services Scheme" and the eligibility of the applicant for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. Applicability of a notification and determination of tax liability: The question raised pertains to the applicability of a notification issued under the provisions of the CGST Act and the determination of the liability to pay tax on the services provided. The application was found admissible under Section 97(2)(a) and 97(2)(e) of the CGST Act 2017. Brief facts of the case: The applicant, a Private Limited Company, operates the platform "Scaler", an online transformative upskilling platform aiming to enhance the skills of working tech professionals. They sought advance ruling regarding the applicable GST on services provided under the "Market led Fee-based Services Scheme" and their eligibility for exemption under entry 69 of the Notification. Applicant's interpretation of law: The applicant relied on Entry 69 of Notification No. 12/2017-Central Tax (Rate) to claim exemption from GST on the services provided as an approved training partner of the National Skill Development Corporation in relation to the scheme implemented by NSDC. They satisfied the conditions mentioned in the exemption notification and argued for a NIL rate of tax on the services provided. Findings & Discussion: The Authority considered the submissions, facts, and arguments made by the applicant. It was noted that the applicant was an approved training partner of NSDC and had entered into an agreement to execute the "Market led Fee-based Services" scheme. As the applicant satisfied the conditions for exemption under Entry 69 of the Notification, the services provided were deemed exempted from GST. Ruling: 1. The applicable GST on the services provided under the "Market led Fee-based Services Scheme" by the applicant is Nil. 2. The applicant is eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017.
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