Case Law Details
In re Interviewbit Software Services Private Limited (GST AAR Karnataka)
The case involves Interviewbit Software Services, a private limited company operating the transformative upskilling platform ‘Scaler’. The applicant seeks clarification on the applicable GST rate for their services under the mentioned scheme and whether they qualify for exemption under Entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017
GST AAR Karnataka determines that Interviewbit Software Services satisfies the conditions for exemption mentioned in Entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017. As an approved training partner of the National Skill Development Corporation (NSDC) and operating under the “Market led Fee-based Services Scheme”, the services provided by Interviewbit Software Services are exempted from GST.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
1. M/s. Interviewbit Software Services Private Limited, Unit No.906, Sakti Statesman, Green Glen Layout, Bellandur, Bengaluru-560103 (hereinafter referred to as The applicantl, having GSTIN 29AAGCI1582C1ZN have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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