TaxTMI 
TaxTMI 
2026 (6) TMI 1406
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.... children (iv) for training to Goldsmiths provided to Gujarat Matikaam Kalakari and Rural Technology Institute. The training is provided at the instructions of the State/Central Government run departments or an organization owned or controlled by the State or Central Government. In addition to above, it is also engaged in the following:- (i) Conducting seminars for the welfare of women; (ii) Conducting Yoga Camp (iii) Conducting training for road safety (iv) Conducting training for farmers (v) Conducting training for cleaning and sanitation; (vi) Conducting training for Computer and ITI. (vii) Conducting training for Vocational and skill development. (viii) Conducting seminar for de-addiction (De toxification) of tobacco and drugs; (ix) Conducting training and seminars for Prime Minister Vishwakarma conducted by Government and Semi Government institutions (x) Conducting blood donation camp 3. The applicant is of the view that the services provided by it are exempt, however, the applicant is uncertain. Therefore, the applicant seeks an advance ruling on the following questions:- (a)....
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.... (c) blood donation camp (d) Road safety training is exempt under Sr No. 1 of Notification No. 12/2017-Central Tax (Rate))? 4. The applicant's interpretation of law and/or facts on the aforesaid questions is as under:- (a) They are registered under the Bombay Charitable Trust Act, 1950 as well as registered under Section 12AA of the Income Tax Act, 1961. (b) According to them, the services provided by them are exempt from GST for the following reasons:- [A. Service provided under National Mental Health Programme] (i) The scope of work provided to the General Hospital, Deesa is as under:- • Reducing stigma attached to mental illness through change of attitude and public education. • Providing education to School / College Students related to various parts of Mental Health through various lectures from experts; • Imparting training through ASHA and Anganwadi Workers under the assigned talukas of Banaskantha • Other activities including Exhibitions, Wall painting, Street Plays, Dance and Song show, community meetings with general people, meetings with the family members of the patients and ad....
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....hnology Institute is owned by Industries & Mines Department, Government of Gujarat, therefore, the cost for the training is borne by the state Government. The said activity is, therefore, exempt by virtue of Sr No. 72 of Notification No. 12/2017-Central Tax (Rate). • Similarly, the services provided to the institutes for conducting training and seminars for Prime Minister Vishwakarma conducted by Government and Semi Government institutions) is also exempt since the same are owned by the Government or the expenditure in that regard are provided by the Government. [D. Service provided comprising of vocational training at Kasturba Gandhi Balika Vidhyalay] • the applicant has received the tender to provide vocational training to the girls studying in the school and the training was comprising of (a) taekwondo and (b) tailoring. • the work order for providing vocational training has been given by Education for All mission (Sarva Siksha Abhiyan) managed by Kasturba Gandhi Balika Vidhyalay. The vocational training services are provided to a State Government Run School and as the same is owned by State Government, the entire cost is borne by ....
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....l Government, State Government, Union territory administration under any training programme for which 75% or more of the total expenditure is borne by the Central Government, State Government, Union territory administration, the said activity is exempt under Sr No. 72 of Notification No. 12/2017-Central Tax (Rate). [G. Services provided by the applicant by way of yoga camp] • The applicant is also engaged in providing services by way of conducting yoga camp. The said activity is exempt under GST under Sr No. 1 of Notification No. 12/2017-Central Tax (Rate) as advancement of religion, spirituality or yoga falls under charitable activities. [H. Services provided by way of training to agriculturists] • The applicant is of the view that the services provided by way of training to agriculturist falls under agricultural extension services and is exempt from GST under Sr No. 54 of Notification No. 12/2017-Central Tax (Rate) • As agricultural extension" means application of scientific research and kNo.wledge to agricultural practices through farmer education or training. [I. Conducting seminar for (a) de-addiction (De toxifi....
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....althcare system. Therefore, integrating preventive health principles into road safety training is crucial. By preventing road accidents, we prevent-Fatalities, Serious Injuries, Mental Health Impact and Economic Burden. 5. Personal hearing was granted on 06.02.2026 wherein Shri Ronak Lalwani, Advocate appeared for the applicant and reiterated the facts & grounds as stated in the application. He was asked to submit the supporting documents in support of his claim, which they have Not submitted with their application. Vide their letter dated 17.02.2026, the applicant has attached a copy of the summary of the services provided in tabular format. Further, they also submitted that they have Not yet received the copy of tender/contract/agreement in respect of services mentioned in paras E, F and H of the application. However, a copy of the sample copy of the order issued to the Human Public Welfare and Charitable Trust has been submitted and the applicant expects that a similar tender/contract/agreement will also be issued to them. Discussion and findings 6. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same, except for c....
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.... Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do Not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of ag....
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.... (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 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 total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil 2. Definitions:- * * * (c) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training; * * * (r) "charitable activities" means activities relating to - (i) public health by way of,- (A) care or counselling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of H....
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....ya Grameen Kaushalya Yojana. Therefore, they are Not eligible for the exemption under Entry No. 71 of Notification No. 12/2017-Central Tax (R) dated 28.06.2017, for services provided under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India. (2) Exemption claimed under Entries No.66(a)/69/72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 10.2 (B) Providing vocational training and (b) Providing computer or ITI Training] The applicant has submitted that they may fall under the Entry No. 69 or Entry No. 66(a) or Entry No. 72 of Notification No. 12/2017-Central Tax (R) dated 28.06.2017. The applicant also admits that that they do Not fulfil the conditions specified in the said entries as they do Not fall under any of the categories mentioned in the said entries. The applicant has Not provided a copy of the work order issued to them. Without the work order, the specific nature of the activities and the recipient agencies remain unascertainable. Consequently, a ruling cannot be given based on speculative facts or an incomplete factual record. (3) Exemption claimed under Entry No.54 of Notifi....
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....be conducted under the Role Model programme are:- • Self-defence training for women • Preventing chain snatching incidents • Soft skill training to the police • To take steps for the safety of children • To visit various residential societies within their jurisdiction every 3 months in plain clothes • To organise police station visits for the students • Traffic management, Traffic awareness programmes • Police-public interaction • Police Mitra • Rehabilitation of persons, particularly women, who were involved in illegal activities [Source:- (i) https://police.gujarat.gov.in/dgp/downloads/suraxa31032023.pdf (ii) https://home.gujarat.gov.in/Upload/SRX-10-2014-2313-T%20dt.30-6-2014.pdf] 10.4.2 The applicant has submitted copies of the following work orders issued by the Police under the Suraksha Setu Programme:- • Order dated 07.11.2024 issued by the Superintendent of Police, Tapi-Vyara • Order dated 19.03.2025 issued by the I/c Superintendent of Police, Botad • Order dated 04.02.2025 issued by the....
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.... Enterprises to provide holistic and end-to-end support to artisans and craftspeople through access to collateral free credit, skill training, modern tools, incentive for digital transaction and market linkage support. The target beneficiary of the scheme are the artisans and craftspeople who are engaged in 18 trades as mentioned in the scheme. PM Vishwakarma is implemented as a Central Sector Scheme, fully funded by the Government of India. (Source:- https://pmvishwakarma.gov.in/) 10.5.2 The applicant has submitted a certificate dated 30.10.2024 issued by the Gujarat Matikaam Kalakari and Rural Technology Institute (an agency of Government of Gujarat), wherein it has been certified that the applicant has been designated as an agency for conducting artisan mobilization and Basic Training under the PM Vishwakarma Scheme for the year 2024-2025. Further, the applicant has been allotted the Deesa Kendra and has conducted one training programme for 38 Goldsmiths in line with the syllabus of the PM Vishwakarma Scheme. 10.5.3 Goldsmith is one of the 18 trades which are covered under the PM Vishwakarma Scheme. Further, since the said scheme is a fully Central Govt funded scheme, t....
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....registration under Section 12AB of the Income-tax Act, 1961 (43 of 1961) in possession of the applicant. The applicant is registered under section 12AB of the Income Tax, 1961 bearing registration number AAQTS3858NE20210. However, since the same was valid only upto 31.03.2026, the applicant was asked to get the same, duly renewed by the Income tax authorities. The applicant vide their email dated 02.06.2026 have informed that they have already submitted the renewal application to the Income Tax authorities but approval is still awaited which may take some time. In view of the circumstances mentioned above, we find that the applicant can be granted exemption in respect of the services mentioned in the paras below, if they are otherwise found eligible on detailed examination of the issues. However, the grant of exemption will be subject to the applicant's possession of valid registration, issued by the Income Tax Authorities under Section 12AB of the Income Tax Act, 1961. 10.7.1 (G) Service provided under National Mental Health Programme. The Government of India has launched the National Mental Health Programme (NMHP) in 1982, with the following objectives: • To en....
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.... of Rs. 2.40 lakhs for the training. Every activity must also be done under the expense of Rs. 5000/-. 10.7.3 As per Entry No. 1 of Notification No. 12/2017-Central Tax (R) dated 28.06.2017, "Services by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities" is exempt. Further, the definition of 'charitable activities' includes activities relating to advancement of educational programmes or skill development relating to physically or mentally abused and traumatized persons. The applicant is registered under Section 12AB of the Income Tax Act, 1961 and is providing activities related to the Mental Health Programme, which comes under the ambit of charitable activities, the applicant is eligible for exemption from payment of GST under Entry No. 1 of Notification No. 12/2017-Central Tax (R) dated 28.06.2017. Since, we have already held that the same is exempted under Entry No. 1 of Notification No. 12/2017-Central Tax (R) dated 28.06.2017, we are Not going into the question as to whether the same is exempted under Entry No. 72 of Notification No. 12/2017-Central Tax (R) dated 28.06.2017. 10.8 (H) Services provided....
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.... that the activity of conducting seminar or training for cleaning and sanitation will be covered under the category of Preventive health as unsanitary and unclean environment will lead to many diseases such as Diarrhea, Hepatitis A and E, Polio (Poliomyelitis), Intestinal Worms (Helminth Infections), Malaria, Dengue Fever, Chikungunya, and Zika Virus, Skin and Eye Infections. Therefore, such training would be exempt from GST under Entry No. 1 of Notification No. 12/2017-Central Tax (R) dated 28.06.2017. 10.9.3 (c) Blood Donation Camp and (d) Road Safety Training 10.9.3.1 The applicant has submitted that organizing blood donation camp will be covered under the category of Preventive health. The justification for such a view is that before every blood donation, a mini physical examination and screening of blood is conducted. At an individual level as the Blood Pressure Check, Pulse Rate, Body Temperature, Haemoglobin Levels, Weight Measurement, Iron Level Management, Blood Screening for Transfusion-Transmissible Infections (TTIs), Psychological Well-being is being checked, it helps in detecting diseases. At the community level, donating blood ensures safe blood supply, disease ....
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.... 1:- Whether the services provided by the applicant by way of providing services under National Mental Health Mission is exempt under GST under Sr No. 1 of Notification No. 12/2017-Central Tax (Rate)? Ans 1:- Yes, subject to the applicant's possession of valid registration issued by the Income Tax Authorities under Section 12AB of the Income Tax Act, 1961. Ques 2:- Whether the services provided by the applicant by way of providing services under National Mental Health Mission is exempt under GST under Sr No. 72 of Notification No. 12/2017-Central Tax (Rate)? Ans 1:- Not answered in view of answer to Question No. 1. Ques 3:- Whether the services provided by the applicant by way of providing self-defence training for women (i) as per the order of the Gujarat Police; (ii) self defence programme under Surakhsha Setu Programme by Gujarat Police (iii) Self Defence training for females by State Project Office implemented through Education Department, Govt of Gujarat is exempt under GST under Sr No. 72 of Notification No. 12/2017-Central Tax (Rate)? Ans 3:- Yes. Ques 4:- Whether the services of training to Goldsmiths provided to Gujarat Matikaam Kalakari and Rural Technol....