Case Law Details
In re Additional Skill Acquisition Programme (GST AAR Kerala)
Introduction: The Additional Skill Acquisition Programme Kerala (ASAPK) has sought clarification under GST AAR Kerala regarding the taxability of its educational courses. ASAPK, an undertaking of the Higher Education Department, Government of Kerala, focuses on skilling students to enhance their employability. The ruling examines whether the courses conducted by ASAPK fall under the taxable service or not.
Detailed Analysis:
1. Background: ASAPK, established in 2012 and later converted into a company in 2021, operates as a government-owned institute with the objective of enhancing the social and economic relevance and employability of youth. It conducts various skill training, STEM education, and apprenticeship programs.
2. Applicant’s Contention: The applicant contends that their courses fall under Entry No. 66 of Notification No.12/2017-Central Tax(Rate), which exempts services provided by educational institutions. They argue that their status as an educational institution is supported by their recognition from the National Council for Vocational Education and Training (NCVET).
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