TaxTMI 
TaxTMI 
2025 (7) TMI 1184
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.... such as mobile phones and tablets. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The details of the issues on which advance ruling is sought are given above and are not being reproduced. 4. The contentions of the applicant: 4.1 The applicant contends that it provides training services in the repair and maintenance of handheld devices such as mobile phones and tablets, aiming to equip students with practical skills for employment or self-reliance. It also has affiliated institutions engaged in providing the same type of training. A list of these affiliated institutions are enclosed as Annexure-C. 4.2 It is further stated that the applicant is an accredited academic and training partner of the Telecom Sector Skill Council (TS....
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....ala or abroad, students pay directly to external agencies. The applicant also offers optional value added courses such as a 3-day Entrepreneurship Basic Course, charged at Rs. 8,474 plus GST, and a certification titled "Britco Certified Digital Professional (BCDP)," charged at Rs. 4,236 plus GST. The applicant stated that, with effect from 10.10.2024, as per Notification No. 08/2024-Central Tax (Rate) and the corresponding Kerala Notification (S.R.O. No. 910/2024), services provided by a Training Body accredited with an Awarding Body recognized by the National Council for Vocational Education and Training (NCVET), in respect of NSQF aligned qualifications with an approved qualification package, are exempted from GST under Section 11 of the CGST/SGST Acts. 4.6 The applicant submitted that GST is levied under Section 9(1) of the CGST/SGST Act, 2017 and Section 5(1) of the IGST Act, 2017, which provide for the taxation of goods and services, as well as exemptions on certain supplies. They contended that Serial No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 was amended with effect from 10.10.2024 through Notification No. 08/2024-Central Tax (Rate) dated 08.10....
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....accredited as a training partner by TSSC, as evidenced by listings on the official TSSC website and the Memorandum of Understanding signed on 14.11.2024, which also recognizes 16 affiliated institutions of the applicant. They further assert that they provide training in "Handheld Devices (Handset & Tablet) Technician," an NSQF Level 4 qualification approved by the National Skills Qualifications Committee (NSQC) in its 14th meeting held on 30.12.2021. This qualification is included in the National Qualifications Register (NQR) under Code:' 2022/TEL/TSSC/07004. The applicant has attached relevant documents including the NCVET order, MoU with TSSC, the recognition letter, minutes of the NSQC meeting, and screenshots from the NOR portal. They argue that since the course is NSQF aligned and falls within an approved qualification package, and since the applicant is a recognized training body under an NCVET recognized awarding body, the services provided by them qualify for exemption under the GST Notification. Additionally, the applicant contends that the applicable Service Accounting Code (SAC) for the training services provided is 999293, categorized as "Commercial training and coachin....
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....pertains to an NSQF aligned qualification with an NCVET approved Qualification Pack. This amendment signifies a shift from a scheme based exemption to a standards based model, focusing on national regulatory alignment. 7.4 In the applicant's case, the MoU with TSSC took effect on 14th November 2024. From that date, the training services delivered relate to a recognized qualification, aligned with NSQF and approved by NCVET. This structure clearly satisfies the revised exemption criteria under SI. No. 69. Since the applicant began operations under the MoU after the Notification amending the exemption was issued, there is no ambiguity concerning its applicability. 7.5 Accordingly, the training services provided by the applicant from 14th November 2024 onward are covered under the revised exemption provisions of Sl. No. 69 of Notification No. 12/2017, as amended. The training focuses on the repair and maintenance of handheld electronic devices, is part of a formal vocational education program, and is duly recognized and regulated by NCVET. It is also submitted that the optional value added services offered by the applicant such as placement assistance, a short duration entrepren....