In re Britco Research Institute of Digital Communication Organising Private Limited (GST AAR Kerala)
Britco Research Institute of Digital Communication Organising Private Limited (Britco & Bridco) sought an advance ruling from the Kerala Goods and Services Tax Authority of Advance Ruling (AAR) regarding the applicability of GST on its vocational training services. The company provides training in the repair and maintenance of handheld electronic devices like mobile phones and tablets and is an accredited academic and training partner of the Telecom Sector Skill Council (TSSC), an awarding body recognized by the National Council for Vocational Education and Training (NCVET).
Britco & Bridco contended that its training courses, which align with the National Skill Qualifications Framework (NSQF) at Level 4 and are listed in the National Qualifications Register, should be exempt from GST. They highlighted that Notification No. 08/2024-Central Tax (Rate) effective from October 10, 2024, broadened the GST exemption under Serial No. 69 of Notification No. 12/2017-Central Tax (Rate). This amendment exempts services provided by training bodies accredited with NCVET-recognized awarding bodies for NSQF-aligned qualifications with approved qualification packages. The company’s Memorandum of Understanding with TSSC became effective on November 14, 2024, placing its services squarely within the revised exemption criteria.
