TaxTMI 
TaxTMI 
2026 (9) TMI 1567
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....ce of handheld electronic devices such as mobile phones and tablets. The objective of the applicant is to impart practical, job-oriented training that enhances employability in the telecom and electronics sector or enables students to pursue self-employment. 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 thereun....
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....n" in its 14th meeting held on 30.12.2021, listed under NQR (National Qualification Register) Code 2022/TEL/TSSC/07004. The course "Line Assembler - Telecom Products" was approved by NSQC in its 16th meeting held on 24.02.2022, listed under NQR code 2022/TEL/TSSC/07013 with a total duration of 570 hours. 4.4 The details of the courses were accessible via the relevant government portal. Each course was approved with a qualification package by the NCVET, which signifies that the curriculum, assessment criteria and certification process have been formally vetted and accepted. Furthermore, the programs are registered in the National Qualifications Register (NOR), which serves as the official database of recognized qualifications under the NS....
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....gorized as "Other education and training services nowhere else classified." 5. Personal Hearing: The applicant was granted opportunity for personal hearing on 05/01/2026. Shri Muhammed Nizar. E, Chartered Accountant represented for the applicant in personal hearing. In the hearing, the representative reiterated the averments given in the written submission. 6. Comments of the Jurisdictional Officer: The application was forwarded to the Jurisdictional officer as per provisions of Section 98(1) of the CGST Act. The Jurisdictional officer has not offered any comments and hence it is presumed that the Jurisdictional officer has no specific comments to offer. It is also construed that there are no proceedings pending on the issue aga....
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.... (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 and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. Nil Nil Vide Notification No. 08/2024-Central Tax (Rate) dated 10th October 2024, scope of Sl. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.201....
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....tion or skill for which NCVET has approved a Qualification Package. As a result, the exemption is now available not only to NCVET-recognized Awarding Bodies but also to accredited training bodies operating under such Awarding Bodies. 7.3 As discussed above, the applicant is an accredited training partner of TSSC, which is an Awarding Body recognized by NCVET and therefore, the training courses offered by the applicant viz "Handheld Devices (Handset & Tablet) Technician" and "Line Assembler-Telecom Products" which are NSQF-aligned qualifications under NCVET comes within the ambit of item (e)(iii) of Entry No. 69 and are exempt from GST with effect from 10.10.2024. This view is consistent with the ruling of this Authority in AAR No. KER/18....
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....udents with respect to training for repair and maintenance of handheld devices such as mobile phones and tablets, which are in relation to a qualification aligned with the National Skill Qualification Framework (NSQF) in respect of which the National Council for Vocational Education and Training (NCVET) has approved a qualification package, is exempted from GST on such training service with effect from 10th October, 2024 as per SI. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended as on date? Ruling - Yes, being a training body accredited with TSSC, an Awarding Body recognized by NCVET and providing training services in relation to NSQF-aligned qualifications for which NCVET has approved a qualification p....