Authority for Advance Ruling — Taxability on vocational training courses – The applicant 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. The applicant sought an advance ruling as to 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 - CT (Rate) dated 28/06/2017 (State Notification No. 1136-FT dated 28/06/2017), as amended time to time.
Held that:- The Hon’ble Authority for Advance Ruling held 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 – CT (Rate) dated 28/06/2017. Exemptions under entry 64 or 71 of the above notification are not applicable.—The Leprosy Mission Trust India Bill Edgar Memorial Vocational Training Centre, In Re… [2020] 25 TAXLOK.COM 079 (AAR-WB)