TaxTMI 
TaxTMI 
2020 (7) TMI 349
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....ces Tax Act, 2017 and Andhra Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as CGST Act and APGST Act respectively) by Shri. Ajay Singh., F.C.A., authorised representative: M/s The Leprosy Mission Trust India, Platinum Vocation Training Centre, Survey No.183, Malicherla Panchayat, Chelluru BO, Vizianagaram District, Andhra Pradesh (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this A....
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....(ST), West Circle, Vizianagaram Division. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the Central tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the jurisdictional officer concerned stating that there are no proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Applicant's Interpretation of law and facts: 5.1 The Society, the Leprosy Mission Trust India (TLMTI), is registered under Section 12 A of the Income Tax Act, 1961. Income of the society is exempt u/s 11 of the Income Tax Act, 1961. 5.2 The TLMTI, established in the ....
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.... which Ministry of Central Government Formal trades Diesel Mechanic NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) COPA NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Welder NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Dress Making NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Electrician NCVT/Central MSD&E (Ministry of Skill Development and Entrepreneurship) Informal Trades (Institutional) Basic welding N.A. (TLM Certification) N.A. Basic Electric N.A. (TLM Certification) N.A. Eco Bags & Rexene Bags N.A. (TLM Certification) N.A. Basic Mechanic & Driving....
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....ing, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;' Further the applicant also quoted the Entry No.64 of above Notification No.12/2017 dated 28th June 2017 as the services provided by training providers (Project Implementation Agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural development, Government of India by the way of offering skill or vocational training courses certified by the National Council for Vocational Training are exempt. The applicant society also provides courses approved by National Council for Vocational Training. In view of the above, the applicant seeks advance ruling whether services provided....
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....des viz., Diesel Mechanic, Computer Operator and Programming Assistance (COPA), Welder, Dress Making and Motor Mechanic are affiliated/recognised by the National Council for Vocational Training (NCVT), Ministry of HRD. These courses come under purview of the MSD&E (Ministry of Skill Development and Entrepreneurship). They also offer Informal Trade courses both Institutional and Community Based. The applicant has raised the question Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? GST Notific....
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....h institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent' In this connection, it is observed that the applicant falls under definition of education vide the Clause No. 2 (y) (iii) as 'education as a part of approved vocational education training' in GST Notification No.12/2017 of Central Tax Rate dated 25th June 2017. The approved vocational education course is also defined in clause 2(h) of the above mentioned Notification No.12/2017 dated 28th June, 2017 and it is observed that the applicant was granted affiliation by t....