TaxTMI 
TaxTMI 
2021 (3) TMI 449
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....a Industrial Estate, Guindy, chennai 600 032. (hereinafter called the 'Applicant' or TNSDC') is an unregistered applicant. They have sought Advance Ruling on the following question: Whether the applicant is required to be registered under this Act? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that, Tamil Nadu Skill Development Corporation was registered as a non-profit under Section 8 Company under Companies act in the year 2013 by the Government of Tamil Nadu with an objective to provide Skill Training Programme for meeting the growing industrial demand for skilled workers. They receive funds from the Government as grants for conducting various skill `Training programme implemented through registered Training Providers empanelled with Tamil Nadu Skill Development Corporation. The Grants received has been disbursed for training providers and transportation cost to the Trainees attending the training. Hence, the Tamil Nadu Skill Development Corporation is a n....
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....and fee structures, by which overlaps or duplication of efforts and wastage of resources will be avoided. ; The list of Sectors and courses/job roles conducted in TNSDC was furnished * Recognition of Prior Learning(RPL): RPL refers to an assessment process used to evaluate and certify a person's existing skill sets, knowledge and experience gained either by formal, non-formal or informal learning. They have given training under RPL in the following sectors: 1. Construction, 2. Apparel, 3. Paints & Coating, 4. Leather, 5. Logistics, 6. Automobile, 7. Tourism & Hospitability, 8. Domestic Workers; The State Government has also given directions to engage skill certified workers in all the contract works undertaken by departments like PWD, CMWSSB, local bodies, etc for ensuring quality of work and to also minimise accidents at work spot. * * Amma Skill Training Program: In order to ensure supply of quality workforce to the MSME Sector, candidates were given intensive training under Amma Skill Training and Employment Scheme in the MSME units for which a monthly stipend of Rs. 2000/-per candidate is being paid from TNSDC * Central Skill Development Programm....
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.... their structure, roles and activities are in line with the National Skill development Corporation (NSDC) and they utilize the supports and guidance of Sector Skill Council (SSC) and claimed exemption as per sl. No. 69 & 70 which is extended to NSDC, SSC. When specifically asked whether they fall under any of the categories of the Sl. No. 69 of the Notification No. 12/2017-C.T.(Rate) dated 28.06.2017, they stated that they will furnish a further write-up on their claim within 10 days. 4.2 TNSDC vide their letter Rc.No. 543/SDC-A/2020 dated 15.12.2020 submitted the following: * The objectives of the State Skill Development Mission (SSDM) framed through G.O (MS) No. 144 Labour and Employment (S1) Department Dated. 25.09.2009 is as follows. a) Create opportunities for all to acquire skills throughout life, and especially for youth, women and disadvantaged groups. b) Promote commitment by all stakeholders to own skill development initiatives. c) Develop a high-quality skilled workforce/ entrepreneur relevant to current and emerging employment market needs. d) Enable the establishment of flexible delivery mechanisms that respond to the characteristics of a wide range of needs....
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....s case on the issues raised by them in the ARA application and for comments on the issues raised. The authority furnished the following comments : 1. Section 2(17) of the COST Act, 2017 states that: "business" includes- (a) Any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) Any activity or transaction in connection with or incidental or ancillary to sub/clause (a); 2. Section 7(1) of the Act defines the scope of the expression "supply". Section 7 (2) states that "Notwithstanding anything contained in sub-section (1), -- (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Gover4nment, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of Goods nor a supply of services." 3. However, in the instant case the activities of TNSDC are neither specified in Schedule III nor notified by the Government. 4. In view of the above, M/s Tamil Nadu Skill Devel....
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....ion to (i) The National skill Development Programme implemented by the National Skill Development Corporation; or (ii) A vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation Nil Nil 70 Heading 9983 or Heading 9985 or Heading 9992 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil The above exemption at Sl.No, 69 is applicable only when the following three criteria are fulfilled 1. the service provided is to be classifiable under Heading 9992 or Heading 9983 or Heading 9991; 2. that service is to be provided by any of the following class of persons: o National Skill Development Corporation(NSDC) set up by the GOT; o a Sector Skill Council(SSC) approved by the NSDC; o an assessment agency approved by SSC or NSDC; o a training partner approved by the NSDC or the SSC 3. in relation to any one of the following programme o the National Skill Development Progra....
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....and, the applicant does not fall under the class of persons who are exempted vide SI.No. 69 & 70 above and therefore their activities are not exempted. 7.6 Further, the applicant has referred the notification issued in west Bengal in support of their claim. This has been examined and found that the one notification issued by the west Bengal is pari-materia to the Notification 12/2017 C.T.- Rate dated 28.06.2017 and Notification No. PBSSD/GST-REG/2017/009/273 dated 18(11 September 2017 issued by Paschim aanga Society for Skill Development is specific for PBSSD, West Bengal. No such specific Notification is issued for the State of Tamilnadu. Therefore, the same do not have reference value in the case at hand. 8.1 It is seen that the applicant requests exemption from levy of tax under OST for their supply as they are not doing any profit mobilizing activities. Section 2(17) of the CGST/TNGST Act 2017 defines 'business' as follows: "business" includes- (a) Any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) Any activity or transaction in. connection with or incidental or ancill....