Case Law Details
In re The Leprosy Mission Trust of India (GST AAR Uttar Pradesh)
Question):- Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jaan Shikshan Sansthan (JSS) is exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act, 2017 or under Educational Institution defined under Notification No. 22/Central Tax (Rate).
Answer:- In view of aforementioned discussions only the course affiliated by the National Council for Vocational Training are exempt from payment of GST under Sr. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
Sub:- GST ACT, 2017 – Advance Ruling U/s 98 – liability to tax under GST Act in respect to application dated 18.02.2020 from M/s The Leprosy Mission Trust of India, Masodha, Faizabad, Uttar Pardesh – 224 201-Order- Reg.
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