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    <description>The Authority ruled that services provided under vocational training courses recognized by the National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) are not exempt under Entry No. 64 of the GST Act 2017. The institution did not meet the definition of an educational institution for certain clauses but qualified for approved vocational education courses under clause (iii) of Notification 22/2017-Central Tax (Rate). Specifically, vocational training courses for Diesel Mechanic, Computer Operator and Programming Assistance (COPA), Welder, and Motor Mechanic were found to be exempt under Entry No. 66 of Notification 12/2017 CT (Rate).</description>
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      <description>The Authority ruled that services provided under vocational training courses recognized by the National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) are not exempt under Entry No. 64 of the GST Act 2017. The institution did not meet the definition of an educational institution for certain clauses but qualified for approved vocational education courses under clause (iii) of Notification 22/2017-Central Tax (Rate). Specifically, vocational training courses for Diesel Mechanic, Computer Operator and Programming Assistance (COPA), Welder, and Motor Mechanic were found to be exempt under Entry No. 66 of Notification 12/2017 CT (Rate).</description>
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