2020 (7) TMI 142

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...., may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. This order is passed in terms of Notification No. 35/2020 - Central Tax dated 03/04/2020, extending up to 30/06/2020 the time limit for completion or compliance of any action by any authority or by any pe....

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....gnized by National Council of Vocational Training. Trades   Affiliations/Recognitions Under which Ministry of Central Government Formal Trades Diesel Mechanic NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Welder NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Sewing Technology NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Informal Trades (Institutional) Tailoring NA (TLM Certification) / Tata Motors N.A Computer NA (TLM Certification) / Tata Motors NA (TLM Certification) / Tata Motors Fabrication NA (TLM Certification) / Tata Motors N.A Automobile Assistance cum Servi....

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....time being in force; or (iii) Education as a part of an approved vocational education course. 3.3 Clause h(ii) of the Exemption Notification defines an "approved vocational course" as a modular employable skill course, approved by NCVT and run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. BEMVT is registered with DGET and its courses on formal trade skills of diesel mechanic, welder and sewing technology, as mentioned in the Table in para 2.2 above, are approved by NCVT. It is, therefore, imparting education as a part approved vocational education courses. The applicant is, therefore, an educational institution in terms of clause 2(y)(iii) of the Exemption No....