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TMI Blog2018 (10) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... od, NSDC has given exceptional approval on such courses. Till the time QP/ NOS are defined for such educational courses and are eventually approved by NSDC, whether such courses will be treated as in relation to National Skill Development Programme implemented by NSDC? In certain situations, NSDC approved educational courses are subsequently, upgraded by the Applicant within pre-defined QP/ NOS framework, by way of adding more topics/ content /modules. However, such modified version of NSDC approved educational courses have not been approved by NSDC yet. Whether such modified version will be treated as in relation to National Skill Development Programme implemented by NSDC? If the answer to Q.1, Q.2 and Q.3 are Yes, then whether the benefit of GST exemption as per Notification No. 14/2017- Central Tax (Rate), dated the 28th June 2017 would be available to the Applicant? If answer to Q.4 is Yes, whether benefit of GST exemption as per Notification No. 17/2017-Central Tax (Rate), dated the 28th June 2017 would be still available if such educational courses are offered to corporates and business institutions? Whether the NSDC approved educational courses which are actually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effort will also be to identify the various institutional frameworks which can act as the vehicle to reach the expected outcomes. The national policy will also provide clarity and coherence on how skill development efforts across the country can be aligned within the existing institutional arrangements. This policy will link skills development to improved employability and productivity. Some of the courses of vocational training that have been designed by the applicant are approved and certified by NSDC and thus we find that the services in this respect being in the nature of approval and certification of course being provided by NSDC to the applicant and not by the applicant to NSDC and thus there is no question of the applicant being eligible for any exemption in this respect as they are a services recipient and not service provider in relation to NSDC. In National Skill Development Programme there are two parts. One is Skill Development Programme which is very vast in scope and all public, private or individual efforts at skill development undertaken throughout the country by everybody would be covered under it. However once prefix ‘National’ is put before the phrase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented by NSDC. The benefit of GST exemption as per Notification No. 14/2017- Central Tax (Rate), dated the 28th June 2017 would not be available to the Applicant. The Benefit of GST exemption as per Notification No. 17/2017-Central Tax (Rate), dated the 28th June 2017 would not be available if such educational courses are offered to corporates and business institutions. Other questions not answered. - GST-ARA-37/2017-18/B-44 - - - Dated:- 5-6-2018 - SHRI B.V. BORHADE AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by IMS PROSCHOOL PVT LTD., the applicant, seeking an advance ruling in respect of the following questions: Q.1. - Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as NSDC ) would be construed as in relation to National Skil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST Act / MGST Act would be mentioned as being under the GST ACT . 02. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus - STATEMENT OF RELEVANT FACTS HAVING A BEARING ON THE OUESTION(S) ON WHICH ADVANCE RULING IS REOUIRED. II.1 IMS Proschool Pvt Ltd, the Applicant is a company incorporated under the Companies Act, 1956 having its registered office at Mumbai, Maharashtra. II.2 The Applicant is an initiative of IMS Learning Resources and offers educational training and skilling courses through classroom training and virtual coaching, in many areas such as data science, digital marketing, IFRS, ACCA, Fitter - Mechanical Assembly, Basic Electrical, Sales Person Retail etc. across many cities in India including Mumbai, Pune, Chennai, Bangalore, Delhi, Hyderabad, Gurgaon, Kochi and several districts of Gujarat. II.3 The Applicant is engaged, in the business of skilling the youth with the objective of helping them find decent job, make them employable and to help them earn better living. This includes preparing graduates and working professionals to appear for various National and International certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter as to: Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as NSDC ) would be construed as in relation to National Skill Development Programme implemented by NSDC Services rendered by the Applicant IV.2. The Applicant renders educational training and skilling services to individuals, corporates, educational institutions and Govt. institutions / organizations. As a part of such services, the Applicant conducts various professional technical, vocational educational courses such as NCFM Financial Modelling, Financial Analysis, Management Accounting, Financial Planning, Business Analytics and various other post graduate programs in areas of finance, business analytics and marketing as well as technical programs such as Fitter, Basic Electrical and Sales Person Retail. Under GST law, the said education services rendered by the Applicant merit classification under HSN 9992. IV.3. The Applicant is also, an approved training partner of NSDC. The certificate in relation thereto, has been enclosed herewith as Exhibit 2. IV.4. The following educational courses (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , International Skill Training, etc., which would get covered under Sr. No. (iii) mentioned above. Further, various courses have been announced under National Skill Certification and Monetary Reward Scheme which will get covered as vocational skill development courses at Sr. No. (ii) above. Therefore, any educational course which are in connection to such specified schemes or vocational courses, will be liable to GST exemption under the Notification. IV-7. The Applicant would like to further submit that, till date, NSDC has not announced explicitly any course / programme which would be considered as part of National Skill Development Programme implemented by NSDC. Therefore, in absence of any explicit National Skill Development Programme which can be considered as implemented by NSDC, one needs to determine under what circumstances, any programme / scheme/ educational course would qualify as in relation to National Skill Development Programme implemented by NSDC. Information about NSDC IV.8. NSDC was set up by Ministry of Finance to narrow the gap between demand and supply of skilled resources, reduce unemployment in India and to fulfil the growing need of skilled m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yet to outline QP / NOS. IV.13. NSDC training partners are required to align their education courses with defined QP / NOS within identified skill sector. Accordingly, at time of seeking approval for educational courses, each NSDC training partner is required to give an affidavit / declaration to NSDC, giving reference of pre-defined QP / NOS to demonstrate alignment of such course with that is contained in such educational courses. IV.14. Having said that, the Applicant would like to submit that keeping in mind the objective of NSDC of focusing on employability through placement in industry or self - employment, the approved educational courses offered by the Applicant is linked with different sector or industry. Also, the curriculum of each of the educational courses offered by the Applicant, is aligned to pre-defined QP/ NOS. Syllabus, training delivery plan and QP / NOS reference in relation to 12 NSDC approved educational courses which are offered by the Applicant have been enclosed herewith as Exhibit-6 IV.15. The Applicant would like to further, submit that it is required to upload on SDMS i.e. NSDC portal, the details of approved educational courses offered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rses, seeking information of actual training and placements, comparison of yearly targets with the skill development achievements of approved training partners, are being undertaken by NSDC because it has not announced any programme which would be implemented by NSDC itself, to achieve its objectives of enhancing skilled manpower and reducing unemployment in India. Since, NSDC partners with training institutions and does not undertake any training programmes itself, therefore, achievement of approved training partners would be counted as accomplishment of the said objectives of NSDC. Accordingly, all the approved educational courses conducted by the Applicant should be construed as in relation to National Skill Development Programme implemented by NSDC. I. Question Of law: (2) The Applicant offers certain educational courses for which qualification standards / framework i.e. QP/ NOS has not been defined by NSDC and will be approved by NSDC as and when the relevant QP/ NOS would be defined by NSDC. In the interim period, NSDC has given exceptional approval on such courses. Till the time QP/ NOS are defined for such educational courses and are eventually approve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOS would be defined by NSDC, the approved training partner would be required to follow the process mentioned above under Para V .3, to obtain approval. V.5. The Applicant offers few training programs such as Digital Marketing, Basics of Computers for which QP / NOS has not been currently defined by NSDC. Therefore, the Applicant has submitted an affidavit to NSDC that the Applicant is currently imparting the said educational courses for which QPs / NOS has not been defined. Later, as and when QP/ NOS for such educational courses would be declared by NSDC, then, the Applicant will undertake the required process to obtain approval from NSDC for such courses. V.6. Therefore, both such courses have been conditionally approved by NSDC (hereinafter referred to as exceptional approved educational courses ) and the approval status of such courses appear as exception on the SDMS. Copy of the affidavit submitted to NSDC in relation to exceptional approved educational courses and the screenshot of the approval status of such course on SDMS appearing as exception, have been enclosed herewith as Exhibit-9 . V.7. The Applicant would like to submit that such exceptional appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom NSDC. VI.4. The Applicant would like to submit that the aforesaid modifications to the already approved educational courses does not change the primary structure of such courses. Such modified versions are aligned to QP / NOS and are more beneficial for students, to enhance their skill. VI.5. The Applicant would like to further, submit that the modified versions of approved educational courses are included and reported by the Applicant to NSDC, as part of its performance review towards achievements of its skill developments targets, in the similar way as reported to NSDC for non-modified approved educational courses. VI.6. It is apparent from the above, that the modified versions of already approved educational courses being aligned to QP / NOS, are directed towards skill development objectives of NDSC and hence, should be treated as in relation to National Skill Development Programme implemented by NSDC. III. Question of law: (4) If the answer to Q.1, Q.2 and Q.3 are Yes, then, whether the benefit Of GST exemption as per notification No. 12/2017- Central Tax (Rate), dated the 28th June 2017 would be available to the Applicant? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or GST exemption in connection with such educational courses, in terms of the Notification. Question of law: (5) If answer to Q.4 is Yes, whether benefit of GST exemption as per notification No. 14/2017-Central Tax (Rate), dated the 28th June 2017 would be still available if such educational courses are offered to corporates and business institutions? VIII.1. The Applicant submits that in the present case, the Advance Ruling sought by the Applicant relates to the matter as to: If answer to Q.4 is Yes, whether benefit of GST exemption as per notification No. 12/2017- Central Tax (Rate), dated the 28th June 2017 would be still available if such educational courses are offered to corporates and business institutions VIII.2. The Applicant would like to mention that it renders education services to individuals, Govt. institutions and corporates. Certain educational courses such as management accounting, financial modelling, financial analyst, business accounting which are already approved by NSDC, are conducted by the Applicant for business institutions / corporates. VIII.3. Such courses are reported by the Applicant to NSDC towards achievement of skill develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourses from its other centres, for which it has appointed various business partners, who will manage and run such centres. Such business partners has been appointed by the Applicant with the intention of increasing business and to manage its centers effectively and efficiently. IX.3. The business partners would provide infrastructural and other support services to the Applicant, for agreed fees. In this connection, the Applicant has entered into an agreement with business partners namely, Business Partner Agreement, wherein the scope of services rendered by business partners, responsibility and obligations of both namely, the business partners and the Applicant and other terms and conditions have been listed. Sample copy of the Business Partner Agreement and corresponding invoices raised by such business partners upon the Applicant have been enclosed herewith as Exhibit-10 . IX.4. The key features of the Business Agreement are elucidated below: business partner to conduct educational courses and training services for specified courses, under the instructions of the Applicant, in the designated area, for definite period. for facilitating provision of such servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rses to students by business partner in the desired manner, the Applicant may provide training to business partner or his team either free of cost or for agreed charges. Student counselling is done by business partner under direction of the Applicant. IX.5. Furthermore, the Applicant is required to appoint faculty / teachers at centres which are managed and run by business partners, pay fees to such faculty and teachers, marketing of educational courses for such centres. All the correspondences, receipt / invoice are issued to students on the letterhead of the Applicant, by the business partner on behalf of the Applicant. In case of any issues, problems, issues faced by the students in course of training, the Applicant would be legally obligated to resolve the same. Copy of the following have been enclosed herewith as Exhibit 11 : agreement entered into between faculty and the Applicant, sample copy of invoice issued by such faculty upon the Applicant, lease agreement between landlord and the Applicant, sample copy of rent receipt issued by such landlord upon the Applicant. IX.6. On simple reading of the aforesaid, it is clearly evident th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . V. Question of law: (7) If answer to Q.6 is Yes, whether benefit of GST exemption as per notification No. 12/2017- Central Tax (Rate), dated the 28th June 2017 would be available to the Applicant? X.1. The Applicant submits that in the present case, the Advance Ruling sought by the Applicant relates to the matter as to: If answer to Q.6 is Yes, whether benefit Of GST exemption as per notification No, 12/2017- Central Tax (Rate), dated the 28th June 2017 would be available to the Applicant X,2. As discussed above under Paras IX.1 to IX.9, the education courses imparted by the business partner on behalf of the Applicant should be construed as conducted by the Applicant and hence, such courses should be considered as in relation to the National Skill Development Programme implemented by the NSDC. X.3. Entry 69 to the Notification No. 12/2017-Central Tax (Rate) dated 28th June provides that: Education services (specified under HSN 9992) provided by: (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiative of IMS Learning Resources and offers educational training and skilling courses through classroom training and virtual coaching, in many areas such as data science. Digital marketing, IFRS, ACCA, Fitter-Mechanical Assembly, Basic Electrical, Sales Person Retail etc. across many cities in India Including Mumbai, Pune, Chennai, Bangalore, Delhi, Hyderabad, Gurgaon, Kochi and several districts of Gujarat. The Applicant is engaged, in the business of skilling the youth with the objective of helping them find decent job, make them employable and to help them earn better living. This includes preparing graduates and working professionals to appear for various National and international certifications for career development needs, including NCFM Financial Modelling. Financial Analysis, Management Account, Business Analytics and various other post graduate programs in areas of finance, business analytics and marketing as well as technical programs such as Fitter, Basic Electrical and sales person Retail. For imparting the aforesaid training, the applicant has developed its own proprietary training formats, materials and methdology, which are conducted at its centers locat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the standard of performance, knowledge and understanding when carrying out a particular activity in the workplace. Each NOS defines one key function in a job role. Example: For a Sales Associate, one of the NOS would be to To help customers choose right products QPs - A set of NOSs, aligned to a job role, called Qualification Packs (QPs), would be available for every job role in each industry sector. These drive both the creation of curriculum, and assessments. These job roles would be at various proficiency levels, and aligned to the NSQF. Example would be Qualification Pack of a Sales Associate Sector Skill Councils are responsible for the creation of QPs and NOSs. These Occupational Standards are open for public viewing for a month on http://www.nsdcindia.org/nos . All those who have participated in development and validation of standards as well as the industry are informed by the SSC that the Occupational Standards have been published for comments. All comments/ feedback received during the period will be responded to by respective Sector Skill Council under intimation to NSDC. After one month of public viewing, these standards Will be promulgated as National Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f its youth in the working age group. If ever there is a way to reap this demographic advantage, it has to be through skill development of the youth so that they add not only to their personal growth, but to the country s economic growth as well. Skill India offers courses across 40 sectors in the country which are aligned to the standards recognised by both, the industry and the government under the National Skill Qualification Framework. The courses help a person focus on practical delivery of work and help him enhance his technical expertise so that he is ready for day one of his job and companies don t have to invest into training him for his job profile. The Skill Mission launched by the Prime Minister on 15 July 2015, has gathered tremendous steam under the guidance of Shri Rajiv Pratap Rudy, Union Minister of State for Skill Development and Entrepreneurship, during the last one year. The target to train more than a crore fresh entrants into the Indian workforce has been substantially achieved for the first time. 1.04 Crore Indians were trained through Central Government Programs and NSDC associated training partners in the private sector. For the first time in 68 ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records on file and have gone through the facts of the case and oral and written submissions made by the applicant as well as the department. We find that M/s. IMS Proschool Private Limited, the applicant is a company under the Companies Act. The applicant is claiming that they are in the business of skilling the youth with the objective of helping them find decent jobs, make them employable and to help them earn a better living. The applicant claims that this includes preparing graduates and working professionals to appear for various national and international certifications for career development needs, including MLFM Financial modelling, Financial analysis, management accounting, business analytics and various other post graduate programmes in areas of finance, business analysis and marketing as well as technical programmes such as fitter, basic electrical and Sales Person retail. The applicant is further claiming that they are training partners of NSDC and till date 12 educational courses offered by them have been approved by NSDC and all these courses are directed to skill development and to increase employability in India. After going through the details a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table. From the details of the relevant Notification we find that the applicant is claiming that they are eligible for exemption as given in Sr. No. 69 of the above said Notification. We find that the specific exemption that the applicant is claiming is as under:- Any services provided by, _ (a) (b) (c) (d) 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. In view of this we need to examine if the applicant fulfils the conditions for exemption as given in Notification No. 12/2017 as detailed above. With respect to the first requirement th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and scale up the skill development efforts across India. The Ministry of Skill Development Entrepreneurship, through the National Skill Development Corporation (NSDC), has taken up multiple initiatives to connect with industries for partnership under the larger Skill India Mission. NSDC has a single-window facilitation system that offers a unique platform for the industries to partner on various such initiatives. NSDC works with diverse set of stakeholders such as Corporates, Foundations, Government and Community based Organisations in structuring high impact collaborative skill development projects. We find that the benefit of exemption as given at Sr. NO. 69 of Notification 12/2017-CT (Rate) as claimed to be applicable by the applicant in the present case is in respect of any services provided by a training partner approved by the NSDC or the Sector Skill Council in relation to the National Skill Development Program implemented by the NSDC or any other scheme implemented by the NSDC. Thus we find that the matter rests on the fact as to what is National Skill Development Programme implemented by NSDC. We find that Skill India is an initiative of the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ountry so that they are all standardized and aligned to one Object. The ITI ecosystem has also been brought under Skill India for garnering better results in vocational education and training. The success of a nation always depends on the success of its youth and Skill India is certain to bring a lot of advantage and opportunities for these young Indians. The time is not far when India will evolve into a skilled society where there is prosperity and dignity for all. We find that policy Of the Government in respect Of Skill Development is as under:- Ministry is an integral part of the government policy on Sabka Saath, Sabka Vikaas and its commitment to overall human resource development to take advantage of the demographic profile of our country s population in the coming years. Developing a comprehensive and holistic policy document is an integral part of the process. This requires a fresh look at the already existing National Policy on Skill Development (NPSD), 2009. The objective of the National Policy on Skill Development and Entrepreneurship, 2015 will be to meet the challenge of skilling at scale with speed and standard (quality). It will aim to provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been submitted by the applicant from NSDC. Therefore in absence of any explicit National Skill Development Programme which can be considered as implemented by NSDC, we need to examine and determine under what circumstances any programme/scheme/ educational course would qualify as in relation to National Skill Development Programme implemented by NSDC. Thus now after having a detailed look at the functions of NSDC, the applicant and the exemption from GST as granted at Sr. NO. 69 Of Notification 12/2017-CentraI Tax, we find that as per facts in the present case, the exemption is available only when:- Any services are provided by a training partner approved by NSDC or the Sector Skill Council in relation to the National Skill Development Programme implemented by NSDC Here it is very apparent that services are to be provided by the training partner in relation to National Skill Development Programme implemented by NSDC. Hence the claim of exemption as above would sustain only if the services are in relation to National Skill Development Programme implemented by NSDC. When a programme is being implemented by NSDC it would mean that the services are being p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther types of training by enterprises. d) Training for self-employment/ entrepreneurial development. e) Adult learning, retraining of retired or retiring employees and lifelong learning. f) Non-formal training including training by civil society organisations. g) E- web-based learning and distance learning. The objective of the National Policy on Skill Development and Entrepreneurship, 2015 will be to meet the challenges of skilling at scale with speed and standard (quality). It would aim to provide an umbrella framework to all skilling activities being carried out within the country, to align them to common standards and link the skilling with demand centres. In addition to laying down the objectives and expected outcomes, the effort will also be to identify the various institutional frameworks which can act as the vehicle to reach the expected outcomes. The National Policy will also provide clarity and coherence on how skill development efforts across the country can be aligned within the existing institutional arrangements, This policy will link skills development to improved employability and productivity. Further we find that there is National Ski ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to students, trainers and industry requirements are being run through this network. The building blocks for vocational training in the country - Industrial Training Institutes - play a vital role in the economy by providing skilled manpower in different sectors with varying levels of expertise. IT Is are affiliated by National Council for Vocational Training (NCVT). DGT also operationalises the amended Apprentices Act, 1961. 2.--- National Skill Development Agency (NSDA) The National Skill Development Agency (NSDA), an autonomous body, (registered as a Society under the Society s Registration Act 1860) was created with the mandate to co-ordinate and harmonise the skill development activities in the country, is part of the Ministry of Skill Development Entrepreneurship (MSDE). Functions : Gazette Notification of NSDA Take all possible steps to meet skilling targets as envisaged in the 12th Five Year Plan and beyond. Coordinate and harmonize the approach to skill development among various Central Ministries/ Department. State Governments, the NSDC and the Private sector. Anchor and operationalize the NSQF to ensure that quality and st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l involvement from the private sector Play the role of a market-maker by bringing financing, particularly in sectors where market mechanisms are ineffective or missing Prioritize initiatives that can have a multiplier or catalytic effect as opposed to one-off impact. NSDC operates through partnerships with multiple stakeholders in catalysing and evolving the skilling ecosystem. Private Sector - Areas of partnerships include awareness building, capacity creation, loan financing, creation and operations of Sector Skill Councils, assessment leading to certification, employment generation, Corporate Social Responsibility, World Skills competitions and participation in Special Initiatives like Udaan focused on J K. International Engagement - Investments, technical assistance, transnational standards, overseas jobs and other areas. Central Ministries - Participation in flagship programmes like Make in India, Swachh Bharat, Pradhan Mantri Jan Dhan Yojana, Smart City, Digital India and Namami Ganga, among many others. State Governments - Development of programs and schemes, alignment to NSQF and capacity building, operational ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st accepts donation, contribution in cash or kind from the Contributors for furtherance of objectives of the Fund. The Fund is operated and managed by the Board of Trustees. The Chief Executive Officer of the Trust is responsible for day-to- day administration and management of the Trust. 5.--- Indian Institute of Entrepreneurship (IIE) The Indian Institute of Entrepreneurship (IIE) was established in the year 1993 in Guwahati by the erstwhile Ministry of Industry (now the Ministry of Micro, Small and Medium Enterprises), Government of India as an autonomous national institute with an aim to undertake training, research and consultancy activities in small and micro enterprises focusing on entrepreneurship development. 6. --- National Institute of Entrepreneurship and Small Business Development (NIESBUD) The National Institute for Entrepreneurship and Small Business Development is a society under the Ministry of Micro, Small and Medium Enterprises engaged in Training, Consultancy, Research and Publication, in order to promote entrepreneurship. 7. --- Sector Skill Councils (SSC) Sector Skill Councils are set up as autonomous industry-led bodi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one or are mandated to be done by various ministries, Government departments or their attached offices, Directorates or other institutions as per their instructions and for which expenses in that regard are to be incurred by the Central or State Governments through budgetary provisions. The intent of the Notification No. 12/2017-CT as discussed above provides that exemption would be available only in respect of Any services provided by a Training partner approved by National Skill Development Corporation in relation to the National Skill Development Programme implemented by the NSDC. Here it would be worth to mention that NSDC is a non-profit company set up by the Ministry of Finance and its mandate is to promote Skill development in various ways and it is undertaking various activities with respect to promote skill development only. NSDC in addition to being the implementing agency for various government schemes and programmes under Ministry of Skill Development and Entrepreneurship is also supporting private initiatives in skill development which is clear when we see its activities as under:- The National Skill Development Corporation provides skill development fundi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... development provided by the applicant. In view of this we find that the National Skill Development Programme would cover only the actual schemes and programmes of skill development that are undertaken by the Government through its various ministries, departments, directorates, attached offices and organizations and cannot in any way be construed to be including each and every activity under the sun which enhances skills in one way or other. 06. In view of the deliberations as held hereinabove, we pass the order as under : ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-37/2017-18/B-44 Mumbai, dt. 05.06.2018 For reasons as discussed in the body of the order, the question is answered thus - Q.1. - Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as NSDC ) would be construed as in relation to National Skill Development Programme implemented by NSDC? Answer:- Answered in the negative. Q.2. The Applicant offers certain educational courses for whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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