AI Drafter 
TaxTMI 
TaxTMI 
2021 (8) TMI 495
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.... "In view of the Notification No.12/ 2017-Central Tax (Rate) dated 28-06-2017, we would like to get clarified as to whether the educational courses which are conducted in Indian Institute of Infrastructure and Construction (IIIC) fall under the taxable service or not?" 4. Contentions of the Applicant: 4.1. The applicant is primarily engaged in construction of roads, bridges and other public infrastructure to Government and other institutions. The applicant entered into an agreement with Kerala Academy for Skills Excellence [KASE], the State Skill Development Mission of the Government of Kerala, under Department of Labour and Skills for setting up and operation of Indian Institute of Infrastructure and Construction [IIIC], Chavara, Kollam. 4.2. The objective of M/s. IIIC is establishing a world class skill centre, as centre of excellence for imparting international quality skill sets to the personnel in construction industry of all cadre right from the labourers to the top management. M/s. IIIC is operated in public private partnership mode, with the basic infrastructure being provided by M/s. KASE and the applicant is the operational partner. M/s. IIIC started function....
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....applicant is in relation to either of the items listed under clause (i) to (iii) above. A similar issue in respect of M/s. Proschools (P) Ltd was considered by the Maharashtra Authority for Advance Ruling [Order No.GST-ARA-37/2017-18/B-44 dated 05-06-2018] and the Maharashtra Appellate Authority for Advance Ruling [Order No MAH/AAAR/SS-RJ/19/2019-19 dated 04-02-2019] and found that National Skill Development Programme would cover only the actual schemes and programmes that are undertaken by the Government through its various ministries, departments, directorates, attached offices and organizers and cannot in anyway be construed to be including each and every one under the sun which enhances skills in one way or other. 5.3. In the circumstances, the educational courses which are conducted in IIIC by the applicant fall under NIL rated category only when the applicant produces satisfactory evidence to show that, the applicant is a training partner approved by the National Skill Development Corporation and the services provided by the applicant are in relation to either of the items listed under clause (i) to (iii) to the entry at Sl. No. 69 of the Notification No.12/2017 Central Ta....
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....fication No.12/2017-Central Tax (Rate) dated 28-06-2017 in the light of the documents submitted by the applicant. 7.3. The first contention of the applicant is that they are training partner affiliated to the National Skill Development Corporation and accordingly the courses conducted at IIIC are exempted as per entry at Sl No. 69 of the Notification No. 12/2017 CT reproduced below; Sl.No. Chapter, Section, Heading, Group or Service code (Tariff) Description of services Rate (per cent) Condition 69 Heading 9992 or Heading 9983 Heading 9991 Any services provided by- (a) the National Skill Development Corporation set up by the or 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 ....
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....emented 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 and the courses conducted at IIIC come under any of the specified categories. On the basis of the discussion above, we conclude that the courses conducted at IIIC are not eligible for exemption as per entry at S1 No. 69 of the Notification No. 12/2017 CT (Rate) dated 28-06-2017. 8. The second contention is that the courses conducted by IIIC are approved by the Government of Kerala. The relevant entry at 51 No. 66 of the Notification No. 12/2017 CT (Rate) dated 28-06-2017 is reproduced as follows; Sl.No Chapter, Section, Heading, Group or Service code Description of Services Rate (per cent) Condition 66 Heading 9992 Services provided (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee (b) to an educational institution, by way of- (i) transportation ....
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....case of the applicant that they are providing any approved vocational education course. Therefore, the applicant would not come under the purview of sub-clauses (i) and (iii) of clause (y) of Para 2 of the said notification and hence they do not qualify to be considered as an 'educational institution' as per the said sub-clauses. Now, it is to be examined whether the applicant would fall within the scope and ambit of sub-clause (ii) of clause (y) of Para 2 of the said notification to qualify as an educational institution. As per sub-clause (ii) ibid, institutions providing services by way of education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force is covered by the definition of "educational institution". Therefore, it is to be examined whether the services provided by the applicant is education as a part of curriculum for obtaining a qualification recognized by any law. 8.4. The term "educational institution" under sub-clause (ii) covers institutions providing services by way of education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force. The conduct of degree ....
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....la by G.O.(P) No. 95/2019/LBR dated 24.10.2019 of the Labour and Skills Department declared that IIIC, Chavara is a Government - owned institute and the courses that are being conducted in the said institute are approved by the Government. The Government Order is reproduced below; GOVERNMENT OF KERALA Abstract Labour & Skills Department - Kerala Academy for Skills Excellence (KASE) - Government recognition for the courses in Indian Institute of Infrastructure & Construction - Orders issued. LABOUR & SKILLS (C) DEPARTMENT G.O.(P) No. 95/2019/LBR Dated, Thiruvananthapuram, 24/10/2019 Read 1. G.O.(MS) No. 13/2012/ LBR dated 21.01.2012. 2. G.0. (MS) No. 20/2012/ LBR dated 03.02.2012. 3. G.O.(P) No. 47/2018/Labour dated 28.05.2018. 4. Letter No. KASE-1993/2018-I dated 27.05.2019 from the Managing Director, KASE. ORDER "As per the Government Order read as 1st paper above, an academy was set up in Chavara, Kollam, which was later named as Indian Institute of Infrastructure & Construction (IIIC), to cater to the skilling needs of the construction sector. As per the Government Order read as 2nd paper above, ....