Exemption from GST — Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/ Central Tax (Rate)?

Answered in the negative.

(Raised in the additional submissions dated 03.04.2019 ) :- Whether services provided under vocational training courses provided by the applicant are exempt under Entry No 66 of the Notification 22/2017 - Central Tax (Rate)?

In view of the discussions made above, only the vocational training courses pertaining to (i) Diesel Mechanic, (ii) Computer Operator and Programming Assistance (COPA), (iii) Welder and (iv) Motor Mechanic are exempted under the Sr. No. 66 (a) of Notification No.12/2017 CT (Rate) dated 28.06.2017 as amended. — The Leprosy Mission Trust of India, In Re… [2019] 11 TAXLOK.COM 084 (AAR-Maharashtra)