In re Intellipaat Software Solutions Pvt. Ltd (GST AAR Karnataka)
The Karnataka Authority of Advance Ruling (AAR) has determined that Intellipaat Software Solutions Pvt. Ltd.’s online training services, provided in partnership with the National Skill Development Corporation (NSDC), are exempt from Goods and Services Tax (GST). The company, which specializes in upskilling working professionals in various technology domains, filed an application to clarify the GST rate on services offered under the NSDC’s “Market-led Fee-based Services” scheme and to confirm its eligibility for an exemption. The AAR found the application to be admissible and proceeded to review the case based on the submitted facts and the relevant GST notification.
After analyzing the conditions set out in Entry 69 of Notification No. 12/2017 – Central Tax (Rate), as amended, the AAR concluded that Intellipaat met all the necessary criteria for the exemption. The ruling noted that the company is an approved training partner of the NSDC and that the services in question are directly related to a scheme implemented by the NSDC. Consequently, the AAR ruled that the applicable GST on the services provided by Intellipaat under the said scheme is Nil. This decision confirms the company’s eligibility for the exemption and provides clarity on its tax liability for these specific training programs.
