Case Law Details
In re Leprosy Mission Trust India (GST AAR Andhra Pradesh)
Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/2017-Central Tax (Rate)?
Applicant is registered under Section 12A of the Income Tax Act, 1961 and a Non-Governmental Organisation (NGO) in India working with and for people affected by leprosy. It works closely with the Government of India, State Government, World Health Organisation and other likeminded national and international organisations in the areas of Health, Education, Sustainable Livelihoods, Community Developments, Advocacy and Research. The activities of the societies arc 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 vocational trainings provided by the applicant in respect of which their query raised is mentioned in their submissions in the form of a table which mentioned both Formal Trades and Informal Trades. Formal Trades viz., Diesel Mechanic, Computer Operator and Programming Assistance (COPA), Welder, Dress Making and Motor Mechanic are affiliated/recognised by the National Council for Vocational Training (NCVT), Ministry of HRD. These courses come under purview of the MSD&E (Ministry of Skill Development and Entrepreneurship). They also offer Informal Trade courses both Institutional and Community Based.
The applicant has raised the question Whether services provided under vocational training courses recognised by National Council for Vocational Training(NCVT) is exempted either under Entry N0.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/2017-Central Tax (Rate)?
GST Notification No.12/2017 Central Tax (Rate) dated 28th June 2017 at Entry No.64 mentions ‘Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
