No GST on imparting education via Govt approved vocational courses

In re Leprosy Mission Trust India (GST AAR West Bengal) Whether imparting vocational training recognized by Govt of India makes an entity eligible for exemption from GST? Clause h(ii) of the Exemption Notification 12/2017 – Central Tax (Rate) dated 28/06/2017 defines an ‘approved vocational course’ as a modular employable skill course, approved by NCVT and run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship. BEMVT is registered with DGET and its courses on formal trade skills of diesel mechanic, welder and sewing tec...