9911796707
TMI Blog2019 (6) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) (ii) mentioned above but that they fall under Clause (iii). For their services to fall under clause (iii), they have to be seen providing education as a part of an approved vocational education course - 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 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 Printing, Electrician and Wiring, the applicant have themselves submitted that these courses i.e. Offset Printing, Tailoring and Electrician Wiring are non-recognized co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ternational 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 advocacy and communication, a state of the art Molecular Biology Research Laboratory, 5 Mercy homes/ Snehalayas for the care of elderly leprosy disabled people, and a number of community-based development projects are spread over 9 States in India. Activities of the Society are charitable in nature within the meaning of Sec. 2(15) of the Income Tax Act, 1961 undertaking Medical Relief, Relief of Poor and Education, iii. All the twenty-two branches of The Leprosy Mission Trust India are registered under Goods and Service Tax Act 2017. iv. The Leprosy Mission Trust of India provide following Vocational Training Courses at Nashik. Vocational Training Courses recognized under National Council for Vocational Training (NCVT) such as Diesel Mechanic, COPA, Welder and Motor Mechanic Vocational Training Courses recognized under Jan Shikshan Sansthan (Ministry of HRD)-2/3 wheeler Mechanic Trade informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trades Diesel Mechanic NCVT/Central MSD E (Ministry of Skill Development and Entrepreneurship) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler, he has applied for advance ruling for formal trades only. Under formal trades the applicant society trust is providing following Vocational Training Courses mainly to Leprosy affected person(s) or members of Leprosy affected family for their day to day survival. Sr. No. Courses Affiliation Approved Authority 1. Diesel Mechanic National Council for Vocational Training. Govt. of India New Delhi, MSD E (Ministry of Skill Development and Entrepreneurship) 2. Computer Operator Programming Assistance. (COPA) National Council for Vocational Training. Govt. of India New Delhi, MSD E (Ministry of Skill Development and Entrepreneurship) 3. Welder National Council for Vocational Training. Govt. of India New Delhi, MSD E (Ministry of Skill Development and Entrepreneurship) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red and made written submissions. 05. OBSERVATIONS We have gone through the facts of the case, documents on record and submissions made by both, the applicant as well as the jurisdictional office. The applicant society, a Non-Governmental Organization (NGO) registered under Section 12 A of the Income Tax Act 1961 and having Leprosy Referral Hospitals, Vocational Training Institutes, Research Laboratory, homes for the care of elderly leprosy disabled people, etc., works in the areas of Health, Education, Sustainable Livelihoods, Community Development, Advocacy and Research, They have submitted that their activities are charitable in nature and within the meaning of section 2(15) of the Income Tax Act, 1961. The vocational trainings provided by them, in respect of which their query is raised, are mentioned in their submissions in the form of a table which mention both, Formal Trades and Informal Trades. Formal trades viz. Diesel Mechanic, Computer Operator and Programming Assistance (COPA), Welder and Motor Mechanic are Affiliated/ Recognized by the National Council for Vocational Training (NCVT)/Ministry of HRD. These are under the MSD E (Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) and (iii) of item apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Now we reproduce the definition of an Educational Institution as defined in 2(y) of Notification 12/2017 CT (Rate) dated 28.06.2019 which is as follows: 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 for obtaining a qualification recognized by any law for the time being in force; and (iii) education as a part of an approved vocational education course, The applicant has admitted that they do not fall under clause 2(y) (i) (ii) mentioned above but that they fall under Clause (iii). For their services to fall under clause (iii), they have to be seen providing education as a part of an approved vocational education course. Hence we now refer to the definition of a approved vocational education course as in clause 2 (h) :- approved vocational education course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-116/2018-19/B-44 Mumbai, dt. 26-04-2019 For reasons as discussed in the body of the order, the questions are answered thus - Question 1 :- Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/ Central Tax (Rate)? Answer : Answered in the negative. Question 2 :- (Raised in the additional submissions dated 03.04.2019 ) :- Whether services provided under vocational training courses provided by the applicant are exempt under Entry No 66 of the Notification 22/2017 - Central Tax (Rate)? Answer - In view of the discussions made above, only the vocational training courses pertaining to (i) Diesel Mechanic, (ii) Computer Operator and Programming Assistance (COPA), (iii) Welder and (iv) Motor Mechanic are exempted under the Sr. No. 66 (a) of No ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
