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Case Law Details

Case Name : In re IMS Proschool Pvt. Ltd. (AAAR Maharashtra)
Appeal Number : Order No. Mah/AAAR/SS-RJ/19/2018-19
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
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In re IMS Proschool Pvt. Ltd. (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that since they are not providing any services in relation to the NSDC programme implemented by the NSDC, they are not eligible for the  exemption provided in the entry 69 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017.

NSDC is implementing certain programmes which are specific and identified. The appellant has stated that the NSDC has not announced specifically any course/programme which would be considered as a part of the National Skill Development programme implemented by NSDC. But the Annual Report is very clear. The NSDC does implement programmes independently which is very clear from the NSDC website as well as from the Annual report and it is a prime implementing agency for such programmes which come through the Ministry of Skill Development and Entrepreneurship (MSDE). The main schemes and programmes that would be covered under the National Skill Development Programmes would be PMKVY, Sankalp, Udaan, STAR, Polytechnic Schemes, Vocationalisation of education run by the Ministry of Skill Development and Entrepreneurship and similar other skill development schemes that are run by the various ministries or departments or their directorates. If the services in relation are provided by training partners in relation to the schemes as mentioned above through the partners approved by NSDC, then only the benefit of Notification as claimed would be applicable and it would not be applicable in respect of other services relating to skill development provided by the appellant.

The appellant has also contended that a broad meaning should be given to the expression ‘in relation to’ as occurring in Entry no 69 of the Notification. Even if a broader meaning is given to the term ‘in relation to’, it cannot be denied that the training has to be in relation to a National Skill Development Programme implemented by NSDC as also any scheme implemented by NSDC. We have already interpreted as to what is meant by the above expressions and how restrictive is the scope of the expressions. It is agreed that any training coming under the schemes mentioned above, even if are in relation to such schemes will be covered by the Entry but if the training itself is outside the scope of expressions (i) and (iii) of the Entry no 69 , then nothing fruitful can be achieved by giving a broad expression to the term ‘in relation to’.

Read AAR Order- GST on educational courses approved by National Skill Development Corporation

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