TaxTMI 
TaxTMI 
2021 (3) TMI 449
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....Corporation, Alandur Road, Thiru Vi. Ka 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, th....
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....the year 2013. This ensured adopting common standard framework of programmes 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 ....
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....e exempted for GST under S.No. 69 of the said Notification. 4.1 The applicant was extended an opportunity to be heard again and was heard on 19.11.2020. The Authorized Representatives appeared for the hearing virtually. They stated that 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....
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....inance Government of India vide No. 12/2017 Central Tax (Rate.) dated 20th June 2017 and Commercial Taxes and Registration (B1) Department, Government of Tamil Nadu vide G.O. (Ms) No. 73 Dated 29th June 2019. 5.1 The Central Tax jurisdictional authority was addressed to report if there are any pending proceedings in the applicant'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 w....
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....y services provided by (a) The National Skill Development Corporation set up by the Government of India; (b) A sector Skill Council approved by the National Skill Development Corporation; (c) An assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) A training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation 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 ....
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....hey being similar in structure, role and activities to NSDC set up by GOI, the exemption available to GOI is to be extended to them. The words of the entry of the exemption Notification is very clear and unambiguous. The class of person and the activity sought to be exempted is spelt without any need for interpretation in the said entry. As handed down by the Hon'ble Supreme Court in many cases, when the words of the exemption Notifications are clear, then the exemption is to be read within the framework of the words of such Notification. In the case at hand, 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....