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TMI Blog2019 (6) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 02 FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- i. The Society, The Leprosy Mission Trust India (TLMTI), is registered under Section 12A of the Income Tax Act 1961. Income of the Society is exempt u/s 11 of the income Tax Act, 1961. ii. TLMTI, established in the year 1973, is the largest Non-Governmental Organization (NGO) in India working with and for people affected by leprosy. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course. The Applicant Society falls under Clause (iii) as institution providing education services, According to Notification 22 of Central Tax (Rate) approved vocational training is defined as : "approved vocational education course" means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or 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. ii. According to Entry 64 of Exemption List under Goods and Service Tax; 2017 Services provided by training providers (Project implement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reneurship) Computer Operator and Programming Assistance (COPA) NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Welder NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Motor Mechanic NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Informal Trades (Institutional) Offset Printing NA (TLM Certification) NA Electrician & Wiring NA (TLM Certification) NA 2/3 wheeler Mechanic Jan Shikshan Sansthan (JSS) Ministry of Labour and Employment, Govt. of India Informal Trades (Community Based) Tailoring NA (TLM Certification) NA 5) Applicability of relevant notification: - Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 (Reliance placed on serial no. 66, 69 or 71 as the case may be) 5.1 Relevant Para of serial no. 66 of Notification No. 12/2017 is reproduced herewith for your kind perusal- Services provided- (a) by an educational institution to its students, faculty and staff. "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SD &E (Ministry of Skill Development and Entrepreneurship) It is seen that, the said organization is nothing but works as under the Ministry of Skilled Development and Entrepreneurship, Govt. of India with National Council for vocational training which offers skill or vocational training courses certified by National Trade Certificate i.e. National council for vocational training, Dealer has not produced any evidences whether the vocational courses conducted by dealer are under Din Dayal Upadhyay Gramin Kaushalya Yojana under the Ministry of rural Development by offering skill or vocational training courses certified by National Council for Vocational training. While going through the submission given by the the Leprosy Mission it is observed as under 1) Dealer provides approved vocational Training courses. 2) It is Educational Institution. 3) This Institution has affiliation from Central Govt. in respect of National for Vocational Training, which offering courses in designated trades notified under the Apprentices Act, 1961. Copies of Affiliation certificates are produced by the dealer. Hence as on the facts produced by the dealer and the notification No 12/2017 regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g are non-recognized courses. Hence our discussions will be only in respect of recognized courses. The applicant in their application dated 30.01.2019 has raised the primary question whether their training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) are exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/2017-Central Tax (Rate). Entry 64 of Notification 12/2017 CT (Rate) dated 28.06.2017 deals with "services provided by the Central/State Government, Union Territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central/State Government, Union Territory or local authority...... Provided that......." The applicant is not a Central/ State Government, Union Territory or local authority and therefore Entry No. 64 is not applicable to them. In their additional submissions dated 03.04.2019, they have raised the question whether they are eligible under the entry at serial number 66 of the Notification 12/2017 CT (Rate) dated 28.06.2017. Accordingly we take up the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll Development and Entrepreneurship. From the documents submitted by the applicant, we find that they have been granted affiliation by the National Council for Vocational Training (NCVT) in respect of vocational skills pertaining to (i) Diesel Mechanic, (ii) Computer Operator and Programming Assistance (COPA), (iii) Welder and (iv) Motor Mechanic. These courses are vocational courses and are approved by NCVT. The definition of an 'approved vocational education course' has been reproduced above and it is seen to be a course run by an industrial training institute or an industrial training center affiliated to the NCVT or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961). The vocational education courses pertaining to (i) Diesel Mechanic, (ii) Computer Operator and Programming Assistance (COPA), (iii) Welder and (iv) Motor Mechanic are carried out by the applicant who are affiliated to the NCVT and therefore such services provided by them are attracting NIL rate of tax under GST. (Sr.No. 66 of Notification No. 12/2017 CT (Rate) dated 28.06.2019. In respect of the Informal Trades like Tailoring, Offset P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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