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TMI Blog2022 (10) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... proved by the National Skill Development Corporation and are in relation to Scheme implemented by the National Skill Development Corporation - the services offered by the applicant fall under Sl.No.69 (d) (iii) and therefore eligible for exemption under this notification for CGST and SGST. Further, under this entry the services supplied by the applicant as approved training partner of NSDC in relation to any other scheme implemented by the NSDC as required under serial no.69 of the Notification are exempt but not the services received by the applicant from others including a sub-contractor who supplies such services to the applicant who is not a training partner approved by the National Skill Development Corporation or the Sector Skill Council. - TSAAR Order No. 50/2022, A.R.Com/12/2022 - - - Dated:- 27-9-2022 - SRI S.V. KASI VISWESWARA RAO, AND SRI SAHIL INAMDAR, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] 1. M/s. Nxtwave Disruptive Technologies Private Limited, Survey No 115/22 115/23, Plot No 30, East, Wing, Ground Floor, Brigade Towers, Finanicial D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achievements/highlights:- 50,000+ students enrolled so far across different programs Created employment for 4500+ NxtWave students through 625+ Companies in the last 15 months Students enrolled from 2000+ colleges across 30 states and UTs of India Company is an approved training partner of NSDC for its training programmes (Exhibit 3) After duly assessing viability of the training programmes of the Company, NSDC and company has entered into an agreement for the purpose of implementation of its scheme of Market led, Fee Based Services. 4.3 National Skill Development Corporation (NSDC) and Scheme for Market Led Fee Based Services National Skill Development Corporation ( NSDC ), a Section 25 Company under Companies Act, 1956 (corresponding to section 8 of the companies Act, 2013), was initially set up under the Prime Minister's National Council on Skill Development with the primary mandate of enhancing and supporting private sector initiatives for Skill Development in India through appropriate Public-Private Partnership ( PPP ) models and striving for significant operational and financial involvement from the private sector. At present, NSDC funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me by the company:- Both the Company and NSDC have entered into an agreement dated to further their objectives, and the company has been recognized as a Training Partner of the NSDC with effect from 9th June 2022. Company shall offer its training programs, as detailed in the proposal approved by the NSDC (exhibit 5) as amended from time to time with the approval of NSDC. The scheme extends mutual benefits to all stakeholders, as detailed below: NSDC:- Furtherance of NSDC's vision to skill up the youth of India and thereby create employment opportunities Enables NSDC to scale outcome-oriented and successful fee-based training programs in high-growth sectors and emerging technologies thereby creating a large pool of skilled and certified workforce for these sectors Company:- Access to the network and initiatives of NSDC (recruiters, events, other training partners, training centers etc.) thereby enabling massive outreach Help in making more number of youth employable by enabling them to access courses with the support of Skill Loans Students:- Enables students to receive Joint certification by NSDC and NxtW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of its agreement with NSDC? Applicant is rendering education and training services under following models: CCBP Intensive: CCBP Intensive enables tech job aspirants (college graduates and early professionals) to get a software job. The details of the program can be referred to on the company website (www.ccbp.in) CCBP Academy: CCBP Academy enables college students from engineering technology colleges to become industry ready by the time of their graduation and achieve high-paid software jobs. Above services are covered within the HSN 9992,- - Applicant is an approved training partner of the NSDC - The project under implementation is already approved by the NSDC and an agreement is executed between parties. - Entry no. 69 in Notification No. 12/2017 -Central Tax (Rate) issued by the Ministry of Finance dated 28 June 2017 exempts from GST levy:- Any services provided by, (a) The National Skill Development Corporation set up by the Government of India: (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above provisions, the applicant is of the view that it meets all the conditions laid down under the said notification and is eligible for the exemption of GST. 7. PERSONAL HEARING: The Authorized representatives of the unit namely Sri P. Anupam, Director COO, Sri K. Gautham Reddy, CA Sri K T Ram Ganesh, Consultant attended the personal hearing held on 25.08.2022. The authorized representatives reiterated their written statement and averred as follows:- 1. That, they are providing training in Software. That it is a certificate course and not recognized by any University. 2. That, in June, 2022 they were recognized by National Skill Development Corporation as approved training partner. 3. That, in their opinion, the service provided by them falls under Sl.No.69 of CGST Notification No.12/2017 and therefore it is exempt from CGST/SGST. 4. That, they are implementing a scheme for Market led fee based services for NSDC and hence they qualify for this exemption. Therefore it was contended that the supply of such services fall under Sl.No.69 (d) of Notification No.12/2017 of CGST notifications and hence exempt from Tax under GST. 8. Discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of Section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of Section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table. From the details of the relevant Notification we find that the applicant is claiming that they are eligible for exemption as given in Sr. No. 69 of the above said Notification. We find that the specific exemption that the applicant is claiming is as under :- Any services provided by, - (a) ............................ (b) ............................ (c) ............................ (d) a training partner approved by the National Skill Development Corporation or the Sector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tri Kaushal Vikas Yojana (PMKVY) Sankalp Udaan Polytechnic Schemes Skill Impact Bond Seekho Aur Kamao Specified Skilled Worker. 8.6 The chief contention of the applicant is that they are training partner of National Skill Development Corporation (NSDC); and that they have entered into an agreement with NSDC to provide training as a partner in the notified scheme for market led Fee-based services . With respect to the first requirement that the service provider has to be a training partner approved by the National Skill Development Corporation or the Sector Skill Council, we find that the applicant has submitted attested photocopy of certificate of Partnership (Exhibit 3) which shows that the applicant is the Approved Training Partner of National Skill Development Corporation (NSDC) from 23rd June 2022 upto 22nd June 2023.On the basis of this certificate it appears that the applicant is presently Approved Training Partner of NSDC. 8.7 Secondly we are required to examine if the applicant who is an approved training partner of M/s. NSDC is providing any services in relation to any other Scheme implemented by the National Skill Development Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the fee-based training ecosystem: o Scale outcome oriented and successful fee-based training programs by providing financial and/or technical assistance, including concessional skill loans, industry partnerships, apprenticeship, access to Skill India Portal ( SIP ) and training networks and other enabling support: o Create large pool of skilling, re-skilling and upskilling Fee based Services to enable life-long learning and improved productivity of working professionals; o Aggregate data of certified trainees on a single digital platform for creating a repository and reporting and monitoring though SIP. Any Eligible Entity having relevant experience in Skill Development may submit a Proposal to become a Partner of NSDC. The Proposal shall be in the prescribed format and shall include details of the services proposed to be offered by the Partner under the Scheme. Non- Funded Affiliation -NSDC's Non-Funded affiliation is an affiliation where an applicant submits a Proposal for the purpose of becoming part of the 'Skill India' Mission and not for obtaining any financial assistance from NSDC. The Services under the Non-Funded Affiliation mus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ograms, as detailed in the proposal approved by the NSDC (Exhibit 5) as amended from time to time with the approval of NSDC. Applicant is rendering education and training services under the following models:- CCBP Intensive: CCBP Intensive enables tech job aspirants (college graduates and early professionals) to get a software job. CCBP Academy: CCBP Academy enables college students from engineering technology colleges to become industry ready by the time of their graduation and achieve high-paid software jobs. Thus we find that the above courses are being offered by the applicant as a Approved Training Partner of NSDC under the scheme for market led Feebased services under non funded affiliation mode. Thus we conclude that the services provided by applicant are as training partner approved by the National Skill Development Corporation and are in relation to Scheme implemented by the National Skill Development Corporation. 8.10 From the Foregoing, facts explained above and as seen from the above the services offered by the applicant fall under Sl.No.69 (d) (iii) and therefore eligible for exemption under this notification for CGST and SGST. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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