ASDM Institute Private Limited (GST AAR Gujrat)
The Authority for Advance Ruling, Gujarat examined whether digital marketing training services provided by the applicant, an NSDC-approved training partner, are exempt from GST under Entry No. 69 of Notification No. 12/2017-Central Tax (Rate), as amended.
The applicant is engaged in providing digital marketing training courses aligned with the National Skills Qualifications Framework (NSQF) under the Skill India initiative. It operates as an approved Training Partner of the Ministry of Skill Development & Entrepreneurship and the National Skill Development Corporation (NSDC). The courses are conducted under NSDC oversight, with student enrolments tracked on the Skill India Portal and certifications issued jointly by NSDC or relevant Sector Skill Councils. The applicant collects course fees directly from students, with no direct government funding.
The issue arose due to amendments in Entry No. 69. Originally, the notification exempted services provided by NSDC-approved training partners in relation to skill development programmes. However, Notification No. 08/2024-CT(R) dated 08.10.2024 omitted explicit reference to NSDC-approved training partners and instead restricted exemption to training bodies accredited with NCVET-recognized awarding bodies. This created uncertainty regarding GST applicability during the period from 10.10.2024 to 16.01.2025. Subsequently, Notification No. 06/2025-CT(R) dated 16.01.2025 reinstated the exemption for NSDC-approved training partners.
