TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether the services provided under the Market led Fee-based Services Scheme were liable to GST at nil rate under Entry 69 of Notification No. 12/2017-Central Tax (Rate). (ii) Whether an NSDC-approved training partner providing services in relation to the said scheme was entitled to exemption under Entry 69.
Issue (i): Whether the services provided under the Market led Fee-based Services Scheme were liable to GST at nil rate under Entry 69 of Notification No. 12/2017-Central Tax (Rate).
Analysis: Entry 69, as amended, covers services provided by a training partner approved by the National Skill Development Corporation when such services are in relation to the National Skill Development Programme or any other scheme implemented by NSDC. The applicant's services were rendered under an agreement with NSDC for implementation of the Market led Fee-based Services Scheme, which was stated to be a scheme implemented by NSDC. The applicant was also shown to be an approved training partner.
Conclusion: The services were held to be exigible to nil GST under Entry 69.
Issue (ii): Whether an NSDC-approved training partner providing services in relation to the said scheme was entitled to exemption under Entry 69.
Analysis: The exemption required satisfaction of two conditions: approval as a training partner by NSDC, and provision of services in relation to a scheme implemented by NSDC. On the material placed, both conditions were found satisfied, as the applicant produced NSDC approval and the agreement showed participation in the Market led Fee-based Services Scheme.
Conclusion: The applicant was held eligible for exemption under Entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, as amended.
Final Conclusion: The ruling accepted that the applicant's services under the NSDC-linked scheme fell within the notified exemption and attracted no GST.
Ratio Decidendi: Services provided by an NSDC-approved training partner in relation to a scheme implemented by NSDC are exempt under Entry 69 of Notification No. 12/2017-Central Tax (Rate).
TaxTMI 
