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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Benefit to training partner approved by NSDC in entry no. 69 ...


NSDC-approved partners get tax benefits under Notification 12/2017 for specific schemes, not all corporate training services.

March 30, 2019

Case Laws     GST     AAAR

Benefit to training partner approved by NSDC in entry no. 69 under exemption Notification No. 12/2017-Central Tax (Rate) is services in relation to the schemes run by NSDC such as PMKVY, Sankalp, Udaan, STAR, Polytechnic Schemes, Vocationalisation of education run by the Ministry of Skill Development and Entrepreneurship and similar schemes run by ministries or departments and it would not be applicable in respect of other services relating to skill development provided by the appellant. Being a training partner approved by NSDC not entitled appellant to get benefit under entry 69 for other skill programed/educational course offered to corporate & business institution.

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