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AAAR denied GST exemption to approved training partner of national skill development corporation (NSDC)

Shanti Prime Publication Pvt. Ltd.

Classification of supply— In the instant case, One of the grounds of appeal raised by the appellant is that under tax laws, the tax payer and the jurisdictional tax officer are parties between whom a dispute or difference of opinion may arise and ARA is intended to resolve possible conflicts between the tax payer and the jurisdictional tax officer. It is contended that, if the jurisdictional tax officer is of the view that Appellant is eligible for exemption then there is no possibility of a dispute and the decision of ARA is not required.

Held that— we do not agree with the contention of the appellant.

The appellant at the time of hearing has stated that the AAR was wrong in concluding that they are not covered and are not eligible for exemption under Sr No (ii) and (iii) as mentioned in Sr. No. 69 of Notification 12/2017-central Tax.

the appellant in the present case offers educational training and skill courses through classroom training and virtual coaching in many areas such as Data Analysis, Digital Marketing, Fitter, Mechanical Assembly, Electrician Courses, Sales Courses etc.

We agree with the order of the AAR. The main schemes and programmes that would be covered under the National Skill Development Programmes would be PMKVY, Sankalp, Udaan, STAR, Polytechnic Schemes, Vocationalisation of education run by the Ministry of Skill Development and Entrepreneurship and similar other skill development schemes that are run by the various ministries or departments or their directorates. If the services in relation are provided by training partners in relation to the schemes as mentioned above through the partners approved by NSDC, then only the benefit of Notification as claimed would be applicable and it would not be applicable in respect of other services relating to skill development provided by the appellant.

We uphold the ruling pronounced by the Advance Ruling Authority—Ims Proschool Pvt. Ltd., In Re… [2019] 09 TAXLOK.COM 073 (AAAR-Maharashtra)