Only the courses affiliated by the National Council for Vocational Training are exempt from payment of GST.
Classification of service— In the instant case, applicant wants to know whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under entry no 64 or 66 of Notification 12/2017 - Central Tax (Rate) dated 28/06/2017.
The applicant is registered under section 12A of the Income Tax Act 1961. It is a Non-Governmental Organization, which, among others, administers a Vocational Training Institute at Bankura named Bill Edgar Memorial Vocational Training Centre primarily for skill development of the underprivileged suffering from leprosy.
Held that— The applicant’s services to the students, faculty and staff with respect to the skill development courses for diesel mechanic, welder and sewing technology are exempt under Entry 66 (a) of Notification 12/2017 - Central Tax (Rate) dated 28/06/2017