Case Law Details
In re The Leprosy Mission Trust India Bethesda leprosy home and hospital (GST AAR Chhattisgarh)
M/s The Leprosy Mission Trust India Jangir Champa, Chhattisgarh, (TLMTI) [hereinafter also referred to as the applicant has field an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to whether services provided under vocational training courses recognized by National Council for vocational training (NCVT) or Jan Shikshan Santhan (JSS) is exempt either under entry No. 64 of exemption goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 22/Central Ta (Rate).
2. Facts of the case:-
i. The Leprosy Mission Trust India (TLMTI) is a society registered under section 12A of the Income Tax Act, 1961 and further income of the society is exempt u/s 11 of the Income Tax Act, 1961.
ii. TLMTI, established in the year 1973, is the largest Non-Government Organization (NGO) in India working with and for people affected by Leprosy TLMTI works closely with the Government of India, State Governments, World Health Organization and other likeminded national international organization in the areas of Health, Education. Sustainable Livelihoods, Community Development. Advocacy and Research. TLMTI’s 14 Leprosy Referrals, 6 Vocational Training Institutes, a Media Centre Undertaking Media advocacy and communication, a state of the art Molecular Biology Research Laboratory, 5 Mercy homes/ Snehalayas for the care of elderly Leprosy disables people and a number of community-based development projects are spread over 9 States in India.
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