TaxTMI 
TaxTMI 
2026 (9) TMI 1647
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....aged in providing various software development and IT-related training programs. They provide a vocational training program titled "Junior Software Developer", in association with IT-ITeS Sector Skills Council (SSC NASSCOM), which functions under the aegis of the National Association of Software and Service Companies (NASSCOM). 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 ....
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....r Software Developer". 4.4 They further submitted that they are presently charging course fee from students for the said training program and seeks clarification on the GST applicability. The applicant claimed that the training services provided by them are exempted from GST under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended which is applicable to services provided by a training body accredited with an awarding body recognized by the National Council for Vocational Education and Training (NCVET), in relation to qualifications aligned with the National Skill Qualification Framework (NSQF) and approved by NCVET. 4.5 In support of their contention, the applicant refers to NCVET's order dated 11.11.2022, which ....
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....ng programs are aligned with the National Skills Qualification Framework (NSQF). The relevant course, "Junior Software Developer" (Qualification Pack Code SSC/Q0508, NSQF Level 4), is supported by an NCVET approved Qualification Pack. 7.2 Now, the question to be determined is whether such training services provided by the applicant qualify for GST exemption under SI. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The provisions of the SI. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is reproduced as under- SI.No. Chapter, Section, or Heading Description of Services Rate (per cent.) Condition 69 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by,....
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.... National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, 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 As can be seen from the above table, Item (e) of SI.....
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....ld indicate that total course fee charged by the training partner for NSQF aligned qualification with an approved qualification package would qualify for exemption from GST under Notification No. 12/2017-CT (Rate) dated 28.06.2017, as amended. However, it is clarified that any other fee collected from the student which is not collected towards the NSQF aligned qualification with an approved qualification package would not covered by the said exemption. 8. Given the observations stated above, the following rulings are issued- RULINGS Question:1. Whether the services provide by the applicant in respect of the 'Junior Software Developer' course, conducted in association with NASSCOM (an awarding Body recognized by NCVET) and aligned t....