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2022 (2) TMI 713
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....tration was cancelled w.e.f 01.09.2019. Since he is not registered under the GST Act presently, he is considered as an unregistered person. The applicant is a Professor of Law at the National Law School of India University, Bengaluru and is engaged in classroom teaching and training for students and other personnel. 3. The applicant has sought advance ruling in respect of the following questions: a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services? b. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992? c. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as Taxable Supply to be taxed at (Integrated Tax) 18% under Heading 9983? 4. Admissibility of the application: The question is about "determination of the liability to pay tax on any goods or services or both" and hence is admissible unde....
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....hing and Interconnected activities under Research and Training Projects granted by The Government of India and State Government of Karnataka and International Institutions such as UNDP, or otherwise. iv. In February, 2019 the applicant was advised to register himself under the GST Regime as their total income exceeded Rs. 20,00,000/-in the financial year 2018-2019, from his activities such as delivering of Guest Lectures at Institutions of International and National Repute, recognized by the UGC, and sponsored by Government of India and teaching interconnected activities under a Project sponsored by the United Nations Development Programme. v. Owning to the Income having exceeded Rs. 20,00,000/ - in the Financial Year 2018-19, the applicant registered himself with GSTIN 29AFZPB2086B1ZB as on 05/ 03/ 2019. vi. However, the Applicant understands that the delivery of guest lectures and teaching Services to Universities and Projects funded by Government of India and State Governments are Taxable Supply of Services within the meaning of Section 2(109), as such seeks the clarification of the Hon'ble Advance Ruling Authority on the aforesaid facts and circum....
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....y any law for the time being in force, (iii) Education as a part of an approval vocational education course. Meaning of the term "education as a part of curriculum for obtaining a qualification recognized by any law: It means such educational services are related to delivery of education as a part of the curriculum that has been prescribed for obtaining a qualification prescribed by law. It is important to note that the service should be delivered as part of curriculum. Conduct of degree courses by colleges, universities or institutions which lead to grant of qualifications recognized by law would be covered. Training given by private coaching institutes would not be covered as such training does not lead to grant of a recognized qualification. Services provided by way of education as a part of a prescribed curriculum for obtaining a qualification recognized by a law of a foreign country would not be covered in this entry. The course should be recognized by an Indian Law. In the context of vocational education / training / skill development courses (VEC) offered by an institution (as an independent entity in the form of society or any other similar body), qualific....
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....lopment 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. (iii) Heading 9983 or any other Heading of Chapter 99 (Sl.No.48 of the Notification 12/2017 CT Rate dated 28.06.2017) exempt - Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. From the above and on study of the relevant provisions of CGST Act 2017, relevant notification and submissions made by the app....
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.... Central Government, State Government, Union Territory Administration is exempted provided the following two are 2 conditions are satisfied. viz., (i) taxpayer has to be engaged only in training projects which are being provided to the Central Government, State Government or Union Territory Administration (ii) total expenditure is borne by the Central Government, State Government, Union Territory Administration to be classified under heading 9992 and to avail the exemption. As per the question, the taxpayer only requests to know whether Income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results in Supply of Taxable Services. As per the information supplied by the applicant, Income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka to be taxed at Integrated Taxed 18% under Heading 9983 as no information is forthcoming whether the training is being provided to Central Government, State Government or Union Territory Administration, to merit classification under 9992, wherever fee is charged by the e....
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....Notification No.12/2017, chargeable at 'NIL', and as such it amounts to Non-Taxable supply of services. 6.2 The applicant states that the Merriam-Webster Dictionary defines 'recreation' as refreshment of strength and spirits after work also; a means of refreshment or diversion. The Guest Lectures rendered by him act as a refreshment or diversion from the usual monotony, and thereby serves a recreational purpose. 6.3 The applicant states that the term 'Culture' denotes and signifies the customs, ideas, beliefs of a particular society, country, and as such any law or legal awareness and the like amount to the ideals of the country and 'art' may be defined to include something that requires skill. 6.4 The applicant is of the view that the training and education provided by him is on Law, Legal Awareness and the like, relate to arts and culture and is engaged for recreational purposes to break the monotony of the classroom lectures, by engaging guest faculty who are able to convey the subtleties of the law in a recreational manner, thereby breaking the ice for the recipients. 6.5 The applicant in view of the above submits that the Guest Lectu....
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....d that the activities amount to Technical Training and Vocational Education and as such are wholly exempt from the aspect of taxable supply. 6.9.2 The applicant submits that the service performed by him falls under the Entry 18 of Eleventh Schedule to the Constitution of India and as such all Technical Training as provided under the Grants received from the Government of India, be treated as Technical Training and as such does not amount to taxable supply of services. 6.9.3 The applicant submits that under the Karnataka GST Act, 2017, Section 11 (4) states that any notification published by the Central Government under Section 11 (1) and 11 (3) of CGST Act, 2017 shall be treated as order under the Karnataka GST Act, 2017 and as such the same not being amenable to levy of SGST. 7. The applicant has submitted MOU between Ministry of Environment, Forest and Climate Change, Government of India and Centre for Environmental Law Education, Research and Advocacy (CEERA), National Law School of India University towards project granted to National Law School. 8. In view of the above, the applicant states that the services rendered by him like teaching and training programmes are ....
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....ing, Group or Service Code (Tariff) Description of Services Rate (percent.) Condition 80 Heading 9996 Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. Nil Nil The applicant is providing guest lectures on law and legal awareness and not on arts or culture. Hence the applicant's contention of claiming exemption on the same, by saying guest lecture provided by the applicant amounts to services by way of training or coaching in recreational activities relating to arts or culture as per entry No.80 of Notification No.12/2017-Central Tax (Rate) dated: 28.06.2017 is not tenable. 15. The applicant is a Professor of Law at National Law School of India University who also provides guest lectures on law and law awareness and the same are covered under "other professional, technical and business services" which is taxable at 18% GST as per entry No.(ii) of 21 of Notification No.11/2017 Central Tax (Rate) dated: 28.06.2017 which is reproduced below: Sl.No. Chapter, Section, Heading Description of Services ....