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TMI Blog2023 (7) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... a new scheme by name 'market led Fee-based services' (hereinafter referred to as 'scheme') and the Applicant has entered into an agreement with NSDC to execute the above scheme and hence they are now an 'Approved Training Partner' of NSDC. As per the Entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, the following conditions have to be satisfied by the applicant to claim exemption on the services provided by them: i. They have to be a training partner approved by the National Skill Development Corporation, ii. Services provided should be in relation to any other Scheme implemented by the National Skill Development Corporation. The Applicant has stated that he is an approved training part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pectively). The applicant is operating the platform 'Scaler , an outcome based online transformative upskilling platform which aims to enhance the skills of working tech professionals. 3. The applicant has sought advance ruling in respect of the following question: i. What is the applicable GST on the services provided by the applicant under the Market led Fee-based Services Scheme ? ii. Whether the applicant is eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017? 4. Admissibility of the application: The question is about the applicability of a notification issued under the provisions of this Act and determination of the liability to pay tax on any goods or service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide joint certification with the partners to the candidates. Through this Scheme NSDC aims to scale outcome oriented and successful fee-based training programs (such as those of scaler) by providing financial and / or technical assistance, and aggregate data of certified trainees on a single digital platform for creating a repository and reporting and monitoring upskilling / reskilling by its training partners. 5.4 The Applicant states that under the aforesaid scheme, they had submitted their proposal and the same was accepted by NSDC and that the Applicant is an Approved training partner. 5.5 As per the Special conditions, the details of candidates enrolled with the Applicant for the scheme, shall be uploaded on the Skill India Porta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 6.2 In view of the above Notification, services provided by an approved training partner of NSDC in relation to scheme implemented by NSDC shall be exempted from GST. The applicant is of the view that as the services provided by them in the present case is exempted from GST, the applicable rate of tax is NIL. 6.3 The applicant submits that as per Entry 69 of the Exemption Notification, the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 10. The applicant states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he National Skill Development Corporation; or (v) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (vi) any other Scheme implemented by the National Skill Development Corporation. NIL NIL As per the above entry, the following conditions have to be satisfied by the applicant to claim exemption on the services provided by them: i. They have to be a training partner approved by the National Skill Development Corporation. ii. Services provided should be in relation to any other Scheme implemented by the National Skill Development Corporation. 12. Now we examine one by one whether the Applicant satisfies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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