TaxTMI 
TaxTMI 
2020 (3) TMI 70
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....taka., having GSTIN number 29AAHCM8620L1ZY, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is engaged in provision of composite works contract services of erection, foundation, electrical works 86 painting of communication towers and their maintenance. They are expected to get sub contract work, of imparting training of soft skill development to Engineers, ITI students, Building and other construction workers, from M/s Adityaa Call Centre Private Limited, Bengaluru, who are the main contractor exclusively engaged in skill de....
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....RULING, MADHYA PRADESH, wherein applicant is engaged in Commercial Training 8s Coaching and business auxiliary services provided to Uttar Pradesh Skill development Corporation, through which they train the youth of Uttar Pradesh for gainful employment of the candidates, is being exempted from the payment of taxes vide SI. No. 72 of the Notification No. 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017. 6. In view of the above, the applicant contends that main contractor i.e. M/s Adityaa Call Centre Private Limited, Bengaluru, is exclusively engaged in training of soft Skill development provided to Engineers, ITI students, Building and other construction workers and the services to be provided by the main contractor to the Mahara....
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...." model. c) Entry No.72 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 exempts services provided to the State Government under any training programme for which total expenditure is borne by the State Government. In the instant case, the impugned training programme is hosted by the State Government of Maharashtra and hence the services provided under the said programme are exempt and accordingly main contractor is eligible for exemption. d) The services of main contractor are exempted and the applicant, through the main contractor, will be providing the same services to the Government of Maharashtra and hence the said services, to be provided by the applicant under sub-contract, also should be exempted, under entry 7....
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....xcept for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.3 The applicant sought advance ruling in respect of the question mentioned at para 3 supra, as they are likely to get sub-contract work, for imparting training of skill development to Building & other Construction workers, from M/s Aditya Call Centre Pvt. Ltd., Bengaluru ("Mail Contractor"), who is expecting to get the assignment. In this regard, they sought rate of tax on the services to be provided and the applicability of entry No.69 or 72 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 5.4 The applicant con....
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.... 5.6 In the instant case, the tender has been called by Maharashtra State Skill Development Society, Skill Development and Entrepreneurship Department, Government of Maharashtra which is neither NSDC nor a SSC. The tender was meant for empanelment of "Training Providers". The applicant has not furnished any documentary evidence so as to arrive at whether the main contractor qualifies to be a training partner, approved by either NSDC or SSC, or not. Further the training providers are not entitled for exemption under the entry No.69. Therefore the main contractor, in case if they get the said work, would not be entitled for exemption under this entry for the said work. 5.7 Now we proceed to examine the entitlement of exemption to the main co....