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TMI Blog2020 (7) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... yal Upadhyaya Grameen Kausalya Yojana. It is exempt under Entry 71 of the Exemption Notification. However, the applicant provides no evidence that BEMVT is acting as a project implementation agency under the above scheme. Clause h(ii) of the Exemption Notification defines an approved vocational course as a modular employable skill course, approved by NCVT and run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. BEMVT is registered with DGET and its courses on formal trade skills of diesel mechanic, welder and sewing technology, as mentioned in the Table in para 2.2 above, are approved by NCVT. It is, therefore, imparting education as a part approved vocational educatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any action by any authority or by any person under the GST Act where the due date for such completion or compliance otherwise falls during the period from 20/03/2020 to 29/06/2020. 1. Admissibility of the Application 1.1 The applicant wants to know whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under entry no 64 or 66 of Notification 12/2017 - Central Tax (Rate) dated 28/06/2017 (State Notification No. 1136-FT dated 28/06/2017), as amended time to time (hereinafter collectively called Exemption Notification ). 1.2 The question is admissible under section 97(2)(b) of the GST Act. The applicant declares that the issue raised in the application has neither bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormal Trades (Institutional) Tailoring NA (TLM Certification) / Tata Motors N.A Computer NA (TLM Certification) / Tata Motors NA (TLM Certification) / Tata Motors Fabrication NA (TLM Certification) / Tata Motors N.A Automobile Assistance cum Service Technician Tata Motors CSR Wing of Tata Motors Pvt Ltd 2.3 The applicant argues that it can be termed an educational institution, as it imparts education as a part of approved vocational course in terms of clause 2(y) of the Exemption Notification. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. BEMVT is registered with DGET and its courses on formal trade skills of diesel mechanic, welder and sewing technology, as mentioned in the Table in para 2.2 above, are approved by NCVT. It is, therefore, imparting education as a part approved vocational education courses. The applicant is, therefore, an educational institution in terms of clause 2(y)(iii) of the Exemption Notification, and its supplies to the students, faculty and staff relating to the courses imparting skills of diesel mechanic, welder and sewing technology are exempt in terms of Entry 66 (a) of the Exemption Notification. Based on the above discussion, we rule as under, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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