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of <h1>GST Exemption Granted for NSDC-Approved Training Partners Under Notification No. 12/2017 Entry 69</h1> <h3>In Re: M/s. Intellipaat Software Solutions Pvt. Ltd.,</h3> In Re: M/s. Intellipaat Software Solutions Pvt. Ltd., - TMI ISSUES: What is the applicable GST rate on services provided under the 'Market led Fee-based Services Scheme'?Whether the service provider is eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 (as amended)? RULINGS / HOLDINGS: The applicable GST on the services provided under the 'Market led Fee-based Services Scheme' is Nil.The service provider is eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended, given that they are an approved training partner of the National Skill Development Corporation and the services are rendered in relation to a scheme implemented by NSDC. RATIONALE: The Court applied the provisions of Section 97 and Section 98(4) of the CGST Act, 2017 and corresponding provisions of the KGST Act, 2017, interpreting Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 and its amendment Notification No. 08/2024-Central Tax (Rate), dated 08.10.2024.Entry 69 exempts 'Any services provided by ... a training partner approved by the National Skill Development Corporation ... in relation to the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation' at a Nil rate of GST.The service provider satisfied both conditions for exemption: (a) approval as a training partner by NSDC, evidenced by certificate, and (b) provision of services under the 'Market led Fee-based Services' scheme implemented by NSDC.The Court noted the CGST Act and KGST Act are in pari materia and interpreted the exemption notification strictly according to its terms without deviation.
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