TaxTMI 
TaxTMI 
2022 (10) TMI 780
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....'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. BRIEF FACTS OF THE CASE: 4.1 Statement of relevant facts as per the applicant having a bearing on the question(s) on which Advance Ruling is required is reproduced below- 4.2 Company Background: The Company was incorporated on 21st April 2020 under the Companies act 2013 with its registered office address at Plot No 30, Brigade Towers, East Wing, Ground Floor, Financial District, Hyderabad - 500032, Telangana, India. Company is registered under Goods and services Tax vide registration no. 36AAGCN9336F1Z9, in the state of Telengana. It was founded by IIT Bombay, IIT Kharagpur and IIIT Hyderabad alumni -sashank Reddy Gujjula, anupam Ped....
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....ganization, or (vi) a combination of any of the above. NSDC, through this Scheme aims to - * Support Fee-based Services in high growth sectors and emerging technologies thereby creating large pool of skilled and certified workforce for these sectors; * Design, support and enable innovations in the fee-based training ecosystem: * Scale outcome oriented and successful fee-based training programs by providing financial and/or technical assistance, including concessional skill loans, industry partnerships, apprenticeship, access to Skill India Portal ("SIP") and training networks and other enabling support: * Create large pool of skilling, re-skilling and upskilling Fee based Services to enable life-long learning and improved productivity of working professionals; * Aggregate data of certified trainees on a single digital platform for creating a repository and reporting and monitoring though SIP. Any Eligible Entity having relevant experience in Skill Development may submit a Proposal to become a Partner of NSDC. The Proposal shall be in the prescribed format and shall include details of the services proposed to be offered by the Partner under the Scheme. Non- Funded Aff....
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....d by business partners of the applicant under a sub contract would be construed under the "any other scheme implemented by the NSDC" as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant? Q3: Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST? 6. APPLICANT'S INTERPRETATION OF THE LAW 6.1 The chief contention of the applicant is that they are training partner of National Skill Development Corporation (NSDC); and that they have entered into an agreement with NSDC to provide training as a partner in the notified "scheme for market led Feebased services". 6.2 Applicant is rendering education and training services under the following models: CCBP Intensive: CCBP Intensive enables tech job aspirants (college graduates and early professionals) to get a software job. The details of the program can be referred to on the Company website (www.ccbp.in) CCBP Academy: CCBP Academy enables college students from engineering & technology colleges to become industry ready by the time of th....
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....s of the applicant under a sub contract would be construed under the "any other scheme implemented by the NSDC" as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the Applicant? - As subcontract is made simply for the furtherance of the objectives of the scheme and is on a principal to principal basis, the benefit of GST exemption shall be made available to the Applicant Question 3: Exemption of GST is available to the company as a whole as long as its services fulfill the,- Criteria laid down under Sr. no. 69 of the said Notification and not limited to Telangana GST.s -Provisions of both, the CGST Act and Telangana GST act are the same except for certain specific provisions. Unless a specific reference is made to a dissimilar provision, reference to either or the act shall mean the same provision under the other act. Henceforth, an exemption granted under CGST Act or Telangana GST Act shall exemption from both the acts. -Based on the above, the exemption of GST shall be available to the company as a whole and not just under the Telangana GST Act. 6.4 The applicant thus contends that the above services are covered withi....
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....ational Skill Development Corporation and all these courses are directed to skill development and to increase employability in India. After going through the details as given in their application by the applicant, we find that the main question of the applicant is :- Q1: Whether training programmes offered by the applicant, as approved by NSDC would be construed under the "any other scheme implemented by the NSDC" as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC? And in continuation of the same their further query is that whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the "any other scheme implemented by the NSDC" as required under serial No.69 of the Notification and the benefit of GST exemption would be available to the applicant? We find that the third query in the present application would rest on their above two main queries. In view of this we would first be required to ascertain whether Training Programmes offered by the applic....
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....f NSDC and the nature of scheme implemented by NSDC. We find that National Skill Development Corporation (NSDC) is a not-for-profit public limited company incorporated on July 31, 2008 under section 25 of the Companies Act, 1956 (corresponding to section 8 of the Companies Act, 2013). NSDC was set up by Ministry of Finance as Public Private Partnership (PPP) model. The Government of India through Ministry of Skill Development & Entrepreneurship (MSDE) holds 49% of the share capital of NSDC, while the private sector has the balance 51% of the share capital. 8.5.2 NSDC aims to promote skill development by catalyzing creation of large, quality and for-profit vocational institutions. Further, the organisation provides funding to build scalable and profitable vocational training initiatives. Its mandate is also to enable support system which focuses on quality assurance, information systems and train the trainer academies either directly or through partnerships. NSDC acts as a catalyst in skill development by providing funding to enterprises, companies and organizations that provide skill training. It also develops appropriate models to enhance, support and coordinate private sector in....
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.... (i) self-financed by the candidate, (ii) financed by candidate or training partner through a loan or under an income sharing arrangement with the Partner, financed by an employer, (iv) financed by a company or other corporate body under a program or as part of its corporate social responsibility ("CSR") obligation, or (v) financed by any charitable organization or (vi) a combination of any of the above. o "Partner" shall mean any Applicant whose Proposal has been approved under the Scheme for affiliation as a Partner, whether as part of Funded Affiliation or Non-funded Affiliation. * NSDC through this Scheme endeavors to create a sustainable and enabling skill training ecosystem by promoting provision of market led Fee-based Services which are funded under the following models- (i) self-financed by the candidate, (ii) financed by candidate or partner through a loan or under an income sharing arrangement with the partner, (iii) financed by an employer, (iv) financed by a company or other corporate body under a program or as part of its CSR obligation, (v) financed by any charitable organization, or (vi) a combination of any of the above. * NSDC, throug....
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....Fee-based services (Exhibit 4). Relevant clauses of agreement provided by the applicant are reproduced below:- ... Clause 2.1 The Second Party (Applicant) hereby agrees to register under the Scheme for Non-Funded Affiliation providing various Fee-based Services as mentioned in the Proposal on the terms and conditions contained in the Scheme and the other Facility Agreements. 2.2 The Second Party, as approved Training Partner of NSDC, further agrees to execute the Project in accordance with the Scheme and such other guidelines as mandated by NSDC from time to time and undertakes to comply with the said Scheme and other guidelines notified by NSDC from time to time (including payment of partnership fee). 2.4 NSDC shall issue a Certificate of Partnership, on yearly basis subject to the terms of Scheme. 2.5 The Second Party hereby unconditionally agrees and undertakes to achieve sthe Milestones. The Second Party further agrees and undertakes to perform all roles and obligations in compliance with all applicable Laws and as envisaged in, inter alia, the Scheme, and this Agreement. Thus we find that the applicant has entered into an agreement dated 23.06.2022 for partnership wit....