NSDC Approval Not Enough: Applicant Ineligible for GST Exemption

The ruling concluded that the educational courses offered by the applicant, even if approved, conditionally approved, or upgraded by NSDC, do not qualify as part of the National Skill Development Programme. Therefore, the applicant is not eligible for GST exemption under Notification No. 12/2017 for these courses, regardless of whether they are offered to corporates or imparted by business partners.

---

---

Issues Involved:
1. Whether educational courses approved by NSDC are related to the National Skill Development Programme implemented by NSDC.
2. Treatment of courses conditionally approved by NSDC until QP/NOS is defined.
3. Status of upgraded NSDC-approved courses pending further approval.
4. GST exemption eligibility under Notification No. 12/2017 for courses related to NSDC programs.
5. GST exemption applicability if courses are offered to corporates and business institutions.
6. Consideration of courses imparted by business partners as offered by the applicant.
7. GST exemption eligibility for courses imparted by business partners.

Detailed Analysis:

Issue 1: Educational Courses Approved by NSDC
The applicant sought clarity on whether educational courses approved by NSDC are construed as part of the National Skill Development Programme implemented by NSDC. The ruling concluded that simply having courses approved by NSDC does not automatically imply they are part of the National Skill Development Programme. The applicant did not provide explicit confirmation from NSDC regarding the specific programs implemented under the National Skill Development Programme. Thus, the courses cannot be deemed as related to the said program.

Issue 2: Conditionally Approved Courses
The applicant queried about the treatment of courses that have received conditional approval from NSDC until the relevant QP/NOS is defined. The ruling stated that such courses, even with conditional approval, do not qualify as part of the National Skill Development Programme until they receive full approval with defined QP/NOS. Therefore, these courses are not considered in relation to the National Skill Development Programme.

Issue 3: Upgraded NSDC-Approved Courses
The applicant asked if upgraded versions of NSDC-approved courses, which have not yet received further approval, would be treated as part of the National Skill Development Programme. The ruling determined that without explicit approval of the upgraded courses from NSDC, these modified versions do not qualify as part of the National Skill Development Programme.

Issue 4: GST Exemption Eligibility
The applicant sought confirmation on GST exemption eligibility under Notification No. 12/2017 if the answers to the previous questions were affirmative. Given the negative responses to Issues 1, 2, and 3, the ruling concluded that the applicant is not eligible for GST exemption under the specified notification for the courses in question.

Issue 5: GST Exemption for Courses Offered to Corporates
The applicant queried whether GST exemption would still apply if the educational courses are offered to corporates and business institutions. The ruling emphasized that since the courses do not qualify as part of the National Skill Development Programme, the question of GST exemption does not arise, irrespective of the recipient's nature.

Issue 6: Courses Imparted by Business Partners
The applicant asked if courses imparted by their business partners on their behalf would be considered as offered by the applicant. The ruling found this question irrelevant given the negative responses to the primary issues, thus it was not addressed.

Issue 7: GST Exemption for Courses by Business Partners
The applicant queried about the GST exemption eligibility for courses imparted by business partners. The ruling reiterated that since the courses do not qualify as part of the National Skill Development Programme, GST exemption is not applicable, regardless of whether the courses are imparted by business partners.

Conclusion:
The educational courses offered by the applicant, whether approved, conditionally approved, or upgraded, do not qualify as part of the National Skill Development Programme implemented by NSDC. Consequently, the applicant is not eligible for GST exemption under Notification No. 12/2017 for these courses, even if offered to corporates or imparted by business partners.

---