2025 (8) TMI 480

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...., read 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 training and skill development company providing necessary employability skills, certification and placement support to the youth of India. 3. The applicant has sought advance ruling in respect of the following questions: (i) As per Notification 12/2017, SL. No. 72, Chapter 99, Heading 9992 reads "Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory ....

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.... Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration", covered under Chapter 99, Heading 9992 are Nil rated. 6.2 The applicant interprets, as per the above notification, that any or all training programmes which are wholly funded by a Government through its departments/bodies/corporations, the GST rate is Nil. As such their training services to a Government via its departments/bodies/ corporations, does not result in taxable supply of services. PERSONAL HEARING/PROCEEDINGS HELD ON 16.06.2025 7. Ms. Swathi N.A, Senior Manager (Finance and Accounts) and duly authorized representative of the ....

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....that they claim exemption under entry No. 72 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 as they are providing services to the State Government through their training programme, for which total expenditure is borne by the State Government. 12. In view of the above, We proceed to examine whether the Applicant is eligible to claim exemption under entry No. 72 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 which is as under: Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the to....