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Issues: Whether an approved training partner of the National Skill Development Corporation is eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate) for training and certification services provided to students at its campus and at partner universities' campus in relation to the Market led Fee-based Services Scheme implemented by NSDC.
Analysis: The exemption under entry 69 applies to services provided by a training partner approved by NSDC when the services are in relation to the National Skill Development Programme or any other scheme implemented by NSDC. The applicant established that it was an approved training partner and that the impugned training programmes were conducted under the Market led Fee-based Services Scheme implemented by NSDC. The fact that fees were collected through partner universities did not defeat eligibility, because consideration for a supply may be paid by a person other than the recipient, and the students remained the recipients of the service.
Conclusion: The applicant is entitled to exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), as amended, for the training services provided to students at both the applicant's campus and partner universities' campus in relation to the NSDC scheme.
Ratio Decidendi: Where a provider is an NSDC-approved training partner and the service is rendered in relation to an NSDC-implemented scheme, the exemption under entry 69 is available even if consideration is collected through a third party, so long as the service remains identifiable as a supply to the student-recipient.
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