In re The Leprosy Mission Trust India (GST AAR Tamilnadu)
(i) The services provided by the Leprosy Mission Trust India, Regional Industrial Training Institute, Vadathorasalur under Vocational Training Courses pertaining to Mechanic (Motor Vehicle), Electrician, Sewing Technology recognized by National Council for Vocational Training (NCVT) are exempt under Serial Number 66 of Notification 12/2017 Central Tax (Rate) as education as part of an approved vocational education course.
(ii) Services provided by the applicant under Vocational training courses pertaining to Mechanic Refrigeration & Air Condition and Central Plant, Electrical Technician and Automobile Mechanic recognized by State Council of Vocational Training (SCVT) is exempt under Serial Number 66 Notification 12/2017 Central Tax (Rate) as education as part of an approved vocational education course subject to re-affiliation pending being granted by the Department of Employment and Training of Government of Tamil Nadu.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
M/s. The Leprosy Mission Trust India, Vocational Training Center, Vadathorasalur, Thiyagadurga, Kallakurichi District, Tamil Nadu 606 206. (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 33AAATT0691A1ZY. The applicant is engaged in the business of imparting vocational skills to young adolescents coming from families affected with leprosy and individuals with disabilities. Their project benefits Children self-affected with leprosy, Children of leprosy affected persons, differently abled, and Parentless Children with the objective of helping them find job, make them employable and to help them earn better living. They have sought Advance Ruling on the following question:
Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate).
The Applicant has submitted the copy of application in Form GST ARA – 01 and also submitted a copy of Challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.
2.1 The applicant has stated that the Leprosy Mission Trust India (herein after referred as (TLMTI’) works closely with the Government of India, State Governments, World Health Organisation and other likeminded national and international organisations in the areas of Health, Education, Sustainable Livelihoods, Community Development, Advocacy and Research. TLMTI’s 14 Leprosy Referral Hospitals, 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 disabled people, and a number of community-based development projects are spread over 9 States in India. The activities of the Society are charitable in nature and within the meaning of section 2(15) of the Income Tax Act, 1961 undertaking Medical Relief, Relief of Poor and Education.The Society, The Leprosy Mission Trust India (TLMTI), is registered under Section 12 A of the Income Tax Act 1961. Income of the Society is exempt u/s 11 of the Income Tax Act, 1961. TLMTI, established in the year 1973, is the largest Non-Governmental Organization (NGO) in India working with and for people affected by leprosy. All the twenty-two branches of The Leprosy Mission Trust India are registered under Goods and Service Tax Act 2017.
2.2 The Leprosy Mission Trust of India provide following Vocational Training Courses at Regional Industrial Training Institute, Vadathorasalur, Tamil Nadu 606206.
