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TMI Blog2020 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods & Services Tax Act, 2017 (hereinafter referred to as CGST Act and APGST Act respectively) by Shri. Ajay Singh., F.C.A., authorised representative: M/s The Leprosy Mission Trust India, Platinum Vocation Training Centre, Survey No.183, Malicherla Panchayat, Chelluru BO, Vizianagaram District, Andhra Pradesh (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the application has been forwarded to the jurisdictional officers and a copy marked to the Central tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the jurisdictional officer concerned stating that there are no proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Applicant's Interpretation of law and facts: 5.1 The Society, the Leprosy Mission Trust India (TLMTI), is registered under Section 12 A of the Income Tax Act, 1961. Income of the society is exempt u/s 11 of the Income Tax Act, 1961. 5.2 The TLMTI, established in the year 1973, is the largest Non-Governmental Organisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral MSD&E (Ministry of Skill Development and Entrepreneurship) COPA NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Welder NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Dress Making NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Electrician NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Informal Trades (Institutional) Basic welding N.A. (TLM Certification) N.A. Basic Electric N.A. (TLM Certification) N.A. Eco Bags & Rexene Bags N.A. (TLM Certification) N.A. Basic Mechanic & Driving N.A. (TLM Certification) N.A. Basic Computers N.A. (TLM Certification) N.A. Basic Tailoring N.A. (TLM Certification) N.A. Informal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 as the services provided by training providers (Project Implementation Agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural development, Government of India by the way of offering skill or vocational training courses certified by the National Council for Vocational Training are exempt. The applicant society also provides courses approved by National Council for Vocational Training. In view of the above, the applicant seeks advance ruling whether services provided under vocational training courses recognised by National Council for Vocational Training(NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under purview of the MSD&E (Ministry of Skill Development and Entrepreneurship). They also offer Informal Trade courses both Institutional and Community Based. The applicant has raised the question Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? GST Notification No.12/2017 Central Tax (Rate) dated 28th June 2017 at Entry No. 64 mentions 'Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the applicant falls under definition of education vide the Clause No. 2 (y) (iii) as 'education as a part of approved vocational education training' in GST Notification No.12/2017 of Central Tax Rate dated 25th June 2017. The approved vocational education course is also defined in clause 2(h) of the above mentioned Notification No.12/2017 dated 28th June, 2017 and it is observed that the applicant was granted affiliation by the National Council for Vocational Training (NCVT) in respect of vocational skills pertaining to Formal Trades viz., Diesel Mechanic, Computer Operator and Programming Assistance (COPA), Welder, Dress Making and Motor Mechanic. These vocational course are attracting NIL rate of tax under GST Act, 2017 (Entry 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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