TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 548
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....icant is eligible for exemption under entry no. 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 on the services provided by the applicant to the students at Kalvium campus/ at Partner Universities' campus in relation to the "Market led Fee-based Services Scheme" implemented by National Skill Development Corporation ("NSDC")?". 4. Admissibility of the application: The question is about the "applicability of a notification issued under the provisions of the CGST/KGST Act 2017" and hence is admissible under Section 97(2)(b) of the CGST Act 2017. 5. Brief Facts of The Case: The applicant has furnished the following facts relevant to the issue: 5.1 The Applicant states that their mission is to address the problem of unemployment and poverty in the country by empowering disadvantaged youth with in-demand skills of the IT/ITeS sector and preparing them for successful careers. Kalvi makes the students employable by bridging the gap between academic education versus the industry requirements. Kalvi graduates experience significant financial upliftment, often earning a substantial stipend while pursuing the program. Notably, over 87% of graduates from previous cohorts ....
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....ners. 5.6 The Applicant states that Kalvi had submitted a proposal with NSDC for registering itself as an approved training partner under the aforesaid scheme. NSDC, after duly assessing the viability of the Proposal and the training programs of Kalvi, has approved Kalvi's proposal on January 25, 2024 and has approved Kalvi as its training partner under the Scheme for 3 years, which can be further renewed in writing by NSDC and Kalvi, for execution of the education/ training programs. 5.7 The Applicant states that by way of the above-mentioned agreement, NSDC has approved the following training programs for execution by Kalvi in relation to the Market led Fee-based Services Scheme on January 25, 2024: SI. No Course Title Sector Course Duration Candidate Eligibility 1 Software Product Engineering - 1 IT/ITeS 10 months 12th pass 2 Software Product Engineering - 2 IT/ITeS 12 months 12th pass + SPE-1 3 Software Product Engineering - 3 IT/ITeS 12 months 12th pass + SPE-1 +SPE-2 Thereafter on June 05, 2024, NSDC has approved the following additional training programs for execution by Kalvi in relation to the Market led Fee-based Services Scheme on the Skill Indi....
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....s in IT/ITeS sector to the students of university at their campus. University will collect the entire program fee from the students for the degree programs inclusive of the fee for enrolment in the courses offered by Kalvi and thereafter, disburse the same to Kalvi. Further, upon completion of each program, Kalvi will provide a co-branded and barcoded certificate, provided by NSDC, to the students. 5.10 The Assistant Commissioner, Division-7, Bengaluru East Commissionerate, in response to this office letter dated 21.06.2024, offered comments inter alia stating as under: The applicant, prima facie, is eligible on the basis of submissions/ documents enclosed with the application dated 11.06.2024. However, the eligibility to exemption depends on the following modes of transactions/method of provision of service. (i) Transactions between M/s KALVI CAREER EDUCATION PRIVATE LIMITED and the students under skill development programs by NSDC. (ii) Transactions between Partner Universities M/s KALVI CAREER EDUCATION PRIVATE LIMITED and the students under skill development programs by NSDC. 3. In the first scenario, where M/s KALVI CAREER EDUCATION PRIVATE LIMITED provides recognized....
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....s that, the Government has notified certain supply of services to be exempted from GST by virtue of section 11 of the CGST Act, by way of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017; the Applicant is of the view that the services provided by them are exempted vide Entry 69 of the exemption notification. An extract of the said entry has been reproduced below: SI.No. Chapter, section or Heading, Group or Service Code (Tariff) Description of Service Rate (per cent) Condition (1) (2) (3) (4) (5) 69 Heading 9992 or Heading 9983 or Heading 9991 Any service provided by, (a) The National Development Corporation set up by the Government of India; (b) A Sector Skill Council approved by the National Skill Development 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....
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....der HSN code 9992 - Education Services 6.4 The Applicant states that the exemption notification mentions availability of GST exemption inter alia on services provided by approved training partner of NSDC, which are in relation to any scheme implemented by the NSDC. Unlike entry no. 66 of the exemption notification, entry 69 does not specify class of recipients to whom services should be provided to avail the exemption. In the absence of any such restriction, as long as the services provided by the approved training partner are in relation to the scheme implemented by NSDC, GST exemption would be available. 6.5 The Applicant states that the term 'in relation to' signifies very wide connotation and therefore services provided by approved training partner under the scheme will qualify for exemption regardless of the recipient. Accordingly, the Applicant submits that GST exemption shall be available to the Applicant on the approved training programmes provided to students both at Kalvium campus and at Partner Universities' campus. It is reiterated that the services related to provision of certification programs provided by the Applicant, an approved training partner of NSDC, are in r....
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.... the students at Kalvium campus as well as at Partner Universities' campus. 11. The Applicant contends that the services provided by them at Kalvium campus, are exempted in terms of entry No. 69 Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 since they are providing training being an approved training partner of NSDC in relation to 'Market led Fee-based Services' Scheme, implemented by NSDC. In this regard, We invite reference to the Entry No. 69 Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is amended vide Notification No. 08/2024-Central Tax (Rate) dated 08.10.2024 which is as under: SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by- (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training: (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accr....