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Issues: (i) Whether the services provided under the Market led Fee-based Services Scheme are eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017; (ii) Whether the applicable GST on such services is nil.
Issue (i): Whether the services provided under the Market led Fee-based Services Scheme are eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
Analysis: Entry 69 extends exemption to services provided by a training partner approved by the National Skill Development Corporation in relation to any scheme implemented by NSDC. The applicant established that it was an approved training partner and that the relevant programme was a scheme introduced and implemented by NSDC. Both conditions for the exemption were therefore satisfied.
Conclusion: The services are eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
Issue (ii): Whether the applicable GST on such services is nil.
Analysis: Once the services fall within the exempted category under entry 69, no GST is payable on those services.
Conclusion: The applicable GST is nil.
Final Conclusion: The application succeeds on both questions, and the services in question are treated as exempt from GST under the notified exemption entry.
Ratio Decidendi: An approved training partner of NSDC is entitled to exemption where the services are rendered in relation to a scheme implemented by NSDC within the scope of entry 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
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