2021 (6) TMI 1011

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....229 and T-1/2017/25236 dated 07.11.2017 to the selected candidates sponsored by Directorate of Welfare of Schedule Caste and Backward Classes Department, Haryana SCO, 42-44, Sector-17A, Chandigarh. (ii) The applicant is engaged in the field of providing "Education" which is not defined under the CGST Act, but as per Apex Court decision in Loka Shiksha Trust Vs. CIT, Education, it is a process of training and developing knowledge, skill and character of student by normal schooling. (iii) The applicant has submitted an agreement for providing above training which is duly attested by Notary dated 21 Nov., 2017. In terms of the agreement, training fee is to be received from the Directorate of Welfare of Schedule Caste and Backward Classes....

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....ct. The applicant has placed reliance on entry No. 72 of the Haryana Government Excise and Taxation Department Notification No. 47/ST 2 dated 30.06.2017 duly referred by Addl. Excise and Taxation Commissioner (GST) for Excise and Taxation Commissioner, Haryana, Panchkula memo No. 2072/GST 2 Panchkula dated 21.06.2018. The present Application for Advance Ruling is being filed Manually/Excitonically in terms of decision as Applicant is an Un-registered in Haryana and for which reliance is placed in WPC. No. 7964/2017, as fall under Section 97(2) (c) as well as U/s 97(e) and 97(c) of GST Act. The present application is strictly being filed in terms of Section 49 and Rule 104 of GST Rules, 2017 and in prescribed Form GST ARA-01 with a fee....

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....ture is borne by the Central Government, State Government, Union Territory administration." 09/2017 (IGST) Entry No. 75 of IGST: "Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union Territory administration." 12/2017 (CGST) Entry 69 of CGST: "Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union Territory administration. F. The applicant is a recognized training college since long and t....

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....ultivation of land. (2) The Government may, on the recommendations 0f the Council, by notification, specify the category of persons who may be exempted from  obtaining registration under this Act". As such, with regard to 1^st Question, it is submitted accordingly that no CGST / SGST IGST is payable and Applicant is not liable for registration by virtue of Section 23 and same be held by this Advance Ruling Authority. 5. Discussion and findings of the Authority:- During the virtual hearing of the case, the applicant is heard in detail. The comments of the proper officer of the ward concerned to the applicant are not required in this case as the applicant is an unregistered person. Secondly, this issue has already been ....