TaxTMI 
TaxTMI 
2021 (9) TMI 318
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....hereinafter called the 'Applicant') is registered under the GST Vide GSTIN 33AAATT0691A1ZY. The applicant is engaged in the business of imparting vocational skills to young adolescents coming from families affected with leprosy and individuals with disabilities. Their project benefits Children self-affected with leprosy, Children of leprosy affected persons, differently abled, and Parentless Children with the objective of helping them find job, make them employable and to help them earn better living. They have sought Advance Ruling on the following question: Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate). 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 stat....
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....ry school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course. The Appellant Society falls under Clause i as institution providing education services. 2 (h) "approved vocational education course" means, - (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. 2.4 The applicant has stated that Entry 64 of Exemption List under Goods and Service Tax, 2017 is in favour of them since Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Developm....
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.... NCVT/ Central Ministry of skill Development and Entrepreneurship 3 (Cutting and Sewing) Sewing Technology NCVT/Central Ministry of skill Development and Entrepreneurship 4 Mechanic Refrigeration & Air Condition and Central Plant SCVT/ State Department of Employment and Training, Chennai, Government of Tamil Nadu 5 Electrical Technician SCVT/ State Department of Employment and Training, Chennai, Government of Tamil Nadu 6 Automobile Mechanic SCVT/ State Department of Employment and Training, Chennai, Government of Tamil Nadu Mechanic Refrigeration and Air Conditioning (SCVT) (Duration - 1 year, Entry Qualification - 8th Pass) Mechanic Refrigeration and Air conditioner Trade under Sate Council of Vocational Training is of one year duration. It imparts requisite domain skill & knowledge and life skills. After passing out of the training programme, the trainee is awarded Certificate by SCVT. This course is suitable for persons affected by Leprosy with mild deformity or without deformity; adaptations are made as per the need of the trainee. Sewing Technology (NCVT) (Duration - 1 year, Entry Qualification - 8t....
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....cal and electrical components filled in assembly. Automobile Mechanic (SCVT) (Duration - 1 year, Entry Qualification - 8th Pass) Automobile Mechanic trade under Sate Council of Vocational Training is of one year duration. After passing out of the training programme, the trainee is awarded Certificate by SCVT. The candidate will practice on dismantling Engine of Two and Four Wheeler as per given standard procedures. Able to achieve skill on Overhauling of Cylinder Head, Valve Train, Piston, connecting rod assembly, crankshaft, flywheel and mounting flanges, spigot and bearings, camshaft etc. practice reassembling all parts of engine in correct sequence as per workshop manual. Practice servicing of Fuel Tank and its components, repair and overhaul Steering and suspension system of three wheelers. The trainee will overhaul brake system, transmission system, Perform servicing and maintenance. 3.3 The Registry vide letter dt. 29.07.2021 called for details regarding validity of affiliation certificates/renewals as on date (Present validity) which have been issued by NCVT/SCVT recognizing the courses conducted by the applicant. Applicant vide mail dated 02.08.2021 has....
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....ses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 66 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate)'. The question for ruling on the applicability of notification is admissible under Section97 (2)(b) of the CGST Act, 2017. 6.2 The applicant Society, a Non-Governmental Organization was established in the year 1973. The Leprosy Mission Regional Vocational Training Centre at Vadathorasalur, Tamil Nadu was started in the year 1996. It trains and supports employment of young adolescents coming from families affected with leprosy and individuals with disabilities. Their project benefits Children self affected with leprosy, Children of leprosy affected persons, differently abled, Parentless Children. Applicant is conducting courses under formal Trades and informal trades. Course falling under formal trades are courses affiliated with the National Council for Vocational Training (NCVT) and State Council of Vocational Training (SCVT) which are as follows:- 1 Mechanic (Motor Vehicle) NCVT....
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....on is as below: "2(y) "educational Institution" means an institution providing services by way of,- (i) Pre-school education and education up to higher secondary school or equivalent; (ii) Education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) Education as a part of an approved vocational education course;" In the instant case, the applicant's activity falls under Education as part of an approved vocational education course' in respect of the courses listed as 'Formal Trades' for which they possess affiliation under NCVT/SCVT. Hence in respect of these courses, they fit under the definition of "educational Institution" under Clause 2(y) of the Notification No.12/2017 dated 28.06.2017. 7.1 Now coming to the question of whether the courses conducted by the applicant are approved vocational education courses, the definition of approved vocational course may be examined. Clause2 (h) of the notification defines approved educational course as follows: • 2(h) "approved vocational education course" means, - (i) a course run by an industrial training institu....