The applicant is not liable for registration till he supplies goods and services or both that are not liable to tax or fully exempt from tax under the GST Acts.
Authority for Advance Ruling — GST on Training imparted to the students, whose expenditure is borne by the Center/State Government – The applicant is providing training to the selected candidates sponsored by Directorate of Welfare of Schedule Caste and Backward Classes Department, Haryana. The applicant entered into an agreement for providing said training whereby, training fee is to be received from the Directorate of Welfare of Schedule Caste and Backward Classes Department. The applicant sought an advance ruling as to whether there is liability to pay GST / IGST on training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, Haryana, for which total expenditure is borne by state Govt; whether the Applicant is liable to be registered under the State of Haryana under the Act.
Held that:- The Hon’ble Authority ruled that the training imparted to the students selected through Directorate of Haryana for JEE and NEET are exempt under entry 72 of Notification No. 47 of the HGST Act subject to that the whole expenditure is borne by the Center/State Government. The applicant is not liable for registration till he supplies goods and services or both that are not liable to tax or fully exempt from lax under the Act.
The applicant is not liable for registration till he supplies goods and services or both that are not liable to tax or fully exempt from tax under the GST Acts.
Authority for Advance Ruling — GST on Training imparted to the students, whose expenditure is borne by the Center/State Government – The applicant is providing training to the selected candidates sponsored by Directorate of Welfare of Schedule Caste and Backward Classes Department, Haryana. The applicant entered into an agreement for providing said training whereby, training fee is to be received from the Directorate of Welfare of Schedule Caste and Backward Classes Department. The applicant sought an advance ruling as to whether there is liability to pay GST / IGST on training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, Haryana, for which total expenditure is borne by state Govt; whether the Applicant is liable to be registered under the State of Haryana under the Act.
Held that:- The Hon’ble Authority ruled that the training imparted to the students selected through Directorate of Haryana for JEE and NEET are exempt under entry 72 of Notification No. 47 of the HGST Act subject to that the whole expenditure is borne by the Center/State Government. The applicant is not liable for registration till he supplies goods and services or both that are not liable to tax or fully exempt from lax under the Act.