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Case Law Details

Case Name : In re IMS Proschool PVT LTD. (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO.GST-ARA-37/2017-18/B-44
Date of Judgement/Order : 05/06/2018
Related Assessment Year :
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In re IMS Proschool PVT LTD. (GST AAR Maharashtra)

Q.1. – Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to National Skill Development Programme implemented by NSDC?

Answer : Answered in the negative.

Q.2. The Applicant offers certain educational courses for which qualification standards/ framework i.e. QP/ NOS has not been defined by NSDC and will be approved by NSDC as and when the relevant QP/ NOS would be defined by NSDC. In the interim period, NSDC has given exceptional approval on such courses. Till the time QP/ NOS are defined for such educational courses and are eventually approved by NSDC, whether such courses will be treated as in relation to National Skill Development Programme implemented by NSDC?

Answer : Answered in the negative.

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