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TMI Blog2022 (5) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 and Section 97 of KGST Act 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The Applicant is going to start Diploma courses and quality training to the trainees on fire prevention. 3. The applicant has sought advance ruling in respect of the following question: i. Applicable rate of GST on (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes. 4. Admissibility of the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eted the said course while abiding by the standards of International Accreditation Organisation (IAO) and NABET (National Accreditation Board for Education and Training). 5.4 The applicant also states that the training is open to all persons who are interested and the consideration is charged for the training. 6. Applicant's Interpretation of Law: 6.1 The applicant is of the view that since the training will help the society for fire safety emergency response and life skills which will help Indian Society at large and have positive social impact and hence they are liable to GST at the rate of 5%. The applicant appeals that the rate of GST on training provided by them be fixed at 5% as per the notification which says the rate of GST f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancially strong enough to pay large sum of fees for carrying such vocational training which would help them in building their career. The applicant desires to know the applicable rate of GST on Fire Prevention & Emergency Training and Awareness Programmes conducted by their Training Academy. 12. The applicant states that the training provided by them is subjected to GST at 5% as per the notification which says the rate of GST for technical aids for education, Vocational Training is 5%. We can see that the applicant is referring to Serial No. 257 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) dated 28th June, 2017 which is reproduced below: Schedule I-2.5% SI.No. Chapter, Section, Heading, Group or Service Code (Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Nil Nil As per entry No. 69 of Notification No. 12/2017 mentioned supra, GST is exempt on any services provided by 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 Dev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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