TaxTMI 
TaxTMI 
2025 (8) TMI 476
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....with Rule 104 of the 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 KGST Act. 2. The Applicant is a Private Limited Company, an online transformative upskilling platform designed to enhance the skills of working tech professionals and bridge the gap between the Tech industry and Tech education. They intend to provide a course in collaboration with the National Skill Development Corporation (NSDC), a non-profit company. The applicant is an approved training partner under the "Market Led Fee-Based Services", one of the schemes implemented by the NSDC. 3. In view of the above, the applicant has sought advance ruling in r....
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....the status of 'Approved Training Partner'; that one such scheme implemented by NSDC is 'Market Led Fee-Based Services, which establishes a framework for standardized training in high-growth sectors; that for this course, under the said scheme, NSDC engages third-party entities, both for-profit and non-profit, as training partners on a service-to-service basis and provides joint certification to candidates. 5.3 The Applicant stated that under the 'Market Led Fee-Based Services' scheme, they had submitted a proposal that was accepted by NSDC, resulting in them being recognized Pas an Approved Training Partner; that according to the special conditions, they must upload details of candidates enrolled in the scheme on the Skill India Portal (....
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....elopment 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 The Applicant, based on the above notification, contends that the services provided by an approved training partner of the National Skill Development Corporation (NSDC) in relation to schemes implemented by NSDC are exempted from GST. Consequently, the applicable rate of tax for such services is NIL. 6.3 The Applicant contends that, to claim the exemption, the following conditions must be met: (i) The training partner must have NSDC approval to operate as a training partner. (ii) This approval must be related to a scheme impl....
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.... 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 applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 10. The Applicant submitted that they are an online transformative upskilling platform designed to enhance the skills of working tech professionals and bridge the gap between the Tech industry and Tech education; that they intend to provide certain training programs in partnership with N....
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.... training partner approved by the National Skill Development Corporation, in relation to- (i) the National Skill Development Programme or any other scheme 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 National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. Nil Nil 12. We observe from the above entry that Any services provided by a training partner, approved by the National Skill Development Corporation, in relation to the National Skill Dev....