TaxTMI 
TaxTMI 
2021 (3) TMI 704
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....ty Hospital, Vocational Training Center, Post- Motinagar, Masodha, Faizabad, Uttar Pardesh - 224 201 (here-in-after called 'the applicant') is a registered assessee under GST having GSTN: 09AAATT069 IA4ZM 2) The applicant is a society registered under Section 12A of the Income Tax Act, 1961. It is Non-Governmental Organisation working for the people affected by leprosy. The applicant works with the Government of India, State Governments, World Health Organisation and other likeminded national and international organisation in the areas of Health, Education, Sustainable livelihood, Community Development, Advocacy and research. The applicant has 14 leprosy referral hospitals, 6 Vocational Training Institute, Media Centre, Molecular....
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....courses approved by the National Council for Vocational Training and accordingly sought ruling on whether vocational training courses (under NCVT, JSS and others) conducted by the applicant are exempt either under educational service or vide entry no. 64 of Exemption list. 6). As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. Further, the applicant also submitted a written submission on 09.06.2020 enclosing therewith copies of trade certificates and affiliation order, wherein the appellant is affiliated as Industrial Training Institute. 7) The application for advance ruling was forw....
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....d by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(b) of the CGST Act 2017 being a matter related to applicability of a notification issued under the provisions of this Act. We therefore, admit the application for consideration on merits. 11) We observe that the applicant society is registered with the Income Tax department under Section 12A of the Income Tax Act. It is a Non-Governmental organization working for the people affected by leprosy, with the Government of India, State Governments, World Health Organisation etc. The applicant have many leprosy referral hospitals, Vocational Training Institute, Media Centre, Molecular Biology Research Laboratory, Mercy homes etc. s....
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....ovided by the Central Government, State Government, Union territory or local authority". The applicant does not fall under these categories, therefore, the said entry is not applicable to them, 14). Now coming to the question whether they are covered under the 'Educational institution', we observe that the Entry No. 66 of the Notification No. 12/2017 -CT (Rate) dated 28.06.2017 deals with the Educational institutes, which is as under:- Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of, (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the ....
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.... (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;" 17). As per the details provided vide their Annexure 1 of the application for advance ruling filed by the applicant and submission dated 09.06.2020, we observe that Diesel Mechanic, Computer Operator and programming Assistance (COPA), W....