TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 320
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....responding provisions of the KSGST Act, Rules and the Notifications issued thereunder. 3. The applicant requested advance ruling on the following: In view of the Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017, the applicant would like to get clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition Programme Kerala' falls under the taxable service or not? 4. Contentions of the Applicant: 4.1. The main objectives of the applicant are to design and implement relevant interventions within the educational and training systems to enhance the social and economic relevance and employability of youth, to offer and implement solutions for skill training, Science & Technology, Engineering and Mathematics (STEM) education and to build capacity of key stakeholders and institutions, to promote and facilitate implementation of apprenticeship and internships through schemes like National Employability Enhancement Mission (NEEM), National Apprenticeship Promotion Schemes (NAPS) etc and to provide skill training (foundation and vocational skills) and STEM education to the students studying and passing out from schools and ....
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....in the form of entrance fee; (b) to an educational institution, by way of,- (i) transportation of student, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of preschool education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of- (i) Pre-school education and education up to higher Secondary school or equivalent; or (ii) Education as a part of an approved vocational education course (v) supply of online education journals or periodicals 4.6. Now the question arises, whether the applicant falls under the category of definition of "educational institution". As per para 2(y) of the said noti....
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.... notification number 12/2017-CT(R) dated 28/06/2017. 4.10. The applicant submits that the courses offered by the applicant are accredited by the National Council for Vocational Education and Training (NCVET) of Ministry of Skill Development & Entrepreneurship, Government of India. Hence, the courses provided by the applicant to its trainees are "approved vocational education course" within the meaning of para 2(h)(ii) of notification number 12/2017-Central Tax (Rate) and hence, the applicant is an "educational institution" also under sub-clause (iii) of clause (y) of para 2 of the notification. Thus, the services provided by the applicant to its students, faculty and staff are exempt from GST as per entry at serial number 66 of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017. 5. Comments of the Jurisdictional Officer: The application was forwarded to the jurisdictional officer as per provisions of Section 98(1) of the CGST Act. The jurisdictional officer has not submitted any remarks and hence it is presumed that the jurisdictional officer has no specific comments to offer. It is also construed that there are no proceedings pending or decided proceedings on the is....
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.... directly to the applicant and then the applicant pays the service charges to the accredited agencies. On successful completion of the courses, the certificates shall be issued by ASAPK. 7.4. Prior to incorporation of the ASAPK in 2021, the Higher Education Department constituted the Empowered Committee on State Skill Development Project for the implementation of ASAP and later converted into ASAPK as a company owned by Govt, of Kerala and transferred all the assets and liabilities to the newly incorporated company. 7.5. The question now arises for consideration is whether the courses conducted by the applicant to the students falls under the exemption provided under Entry number 66 of the Notification 12/2017- Central Tax (Rate) dated 28/06/2017. On examination of the submissions of the applicant, it is clear that to be eligible for the exemption provided under Entry number 66 of the Notification 12/2017- Central Tax (Rate) dated 28/06/2017, the applicant should be covered under the definition of Educational Institution as per para 2(y) of the Notification which defines an "educational institution" means an institution providing services by way of,- (i) pre-school education and ....
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....s of the agreement. Further, as per para 1.2 of the said agreement, the Awarding Body is an entity duly recognised by NCVET which awards or proposes to award certification to trainees for an NCVET approved qualification by ensuring quality training and reliable assessments. As per para 8.1.7 of the agreement, the 'Awarding Body' shall enter into an agreement with the training bodies to offer Vocational Education and Training in the National Skill Qualifications Committee (NSQC) approved qualifications. However, the exemption under clause 2 (h) (ii) of the notification is available only to the Modular Employable Skill Courses, approved by the National Council of Vocational Training (NCVT), run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. Though the applicant has been recognised by NCVET, the benefit of the said notification could not be availed by them as they have not registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. In the absence of supporting documents proving that they are registered with the Directorate General of Training, as required under th....