In re Magnus Innovative Technical Services Private Limited (GST AAR Kerala)
Summary: Kerala Authority for Advance Ruling held that vocational training services provided by Magnus Innovative Technical Services Private Limited, an accredited training partner of the Telecom Sector Skill Council (TSSC), in relation to NSQF-aligned qualifications for which the National Council for Vocational Education and Training (NCVET) has approved qualification packages, are exempt from GST with effect from 10.10.2024 under Entry No. 69(e)(iii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. The applicant provides vocational training in repair and maintenance of handheld devices such as mobile phones and tablets and also a Line Assembler-Telecom Products course.
It entered into a Memorandum of Understanding with TSSC on 12.09.2023, which was renewed on 12.06.2025. TSSC is an Awarding Body recognised by NCVET. The applicant submitted that its courses are aligned with the National Skill Qualifications Framework (NSQF) and correspond to NSQF Level 4.
The Handheld Devices (Handset & Tablet) Technician course has a duration of 540 hours and was approved by the National Skills Qualification Committee (NSQC) in its 14th meeting held on 30.12.2021 under NQR Code 2022/TEL/TSSC/07004, while the Line Assembler-Telecom Products course has a duration of 570 hours and was approved in the 16th NSQC meeting held on 24.02.2022 under NQR Code 2022/TEL/TSSC/07013. The Authority examined Entry No. 69 of Notification No. 12/2017-Central Tax (Rate) and the amendment made by Notification No. 08/2024-Central Tax (Rate), effective from 10.10.2024. Under the amended provision, exemption extends to services provided by a training body accredited with an Awarding Body recognised by NCVET in relation, inter alia, to any NSQF-aligned qualification or skill for which NCVET has approved a qualification package.
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