Case Law Details
In re Nxtwave Disruptive Technologies Private Limited (GST AAR Telangana)
Q1. Whether training programmes offered by the applicant, as approved by NSDC would be construed under the ‘any other scheme implemented by the NSDC’ as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?
A1. Yes, the services offered by the applicant fall under SI.No.69 (d) (iii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 of CGST notifications and therefore eligible for exemption under this notification for CGST and SGST.
Q2. Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?
A2. No, under this entry the services supplied by the applicant as Approved Training Partner to NSDC in relation to any other scheme implemented by the NSDC as required under serial no.69 of the Notification are exempt but not the services received by the applicant from others including a subcontractor who supplies such services to the applicant who is not a training partner approved by the National Skill Development Corporation or the Sector Skill Council.
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