Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2023 (7) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is operating the platform 'Scaler", an outcome based online transformative upskilling platform which aims to enhance the skills of working tech professionals. 3. The applicant has sought advance ruling in respect of the following question: i. What is the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded by NSDC. 5.3 The applicant states that one scheme implemented by NSDC is 'market led Fee-based Services' (hereinafter referred to as 'scheme') which aims to establish a framework for aggregate and standardized training in high growth sectors. For implementing this course NSDC has engaged various third party for profit and non-profit entities as its training partners on a service-to-service basis and intends to provide joint certification with the partners to the candidates. Through this Scheme NSDC aims to scale outcome oriented and successful fee-based training programs (such as those of scaler) by providing financial and / or technical assistance, and aggregate data of certified trainees on a single digital platform f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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 course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. NIL NIL 6.2 In view of the above Notification, services provided by an approved training partner of NSDC in relation to scheme implemented by NSDC shall be exempted from GST. The applicant is o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for personal hearing proceedings held on 18.05.2023 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... National Skill Development Corporation; or (v) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (vi) any other Scheme implemented by the National Skill Development Corporation. NIL NIL As per the above entry, the following conditions have to be satisfied by the applicant to claim exemption on the services provided by them: i. They have to be a training partner approved by the National Skill Development Corporation. ii. Services provided should be in relation to any other Scheme implemented by the National Skill Development Corporation. 12. Now we examine one by one whether the Applicant satisfies the conditions mentioned supra in para 11. The Applicant has stated that he....