No GST on Vocational Training Courses by Leprosy Mission Trust India: AAR

The Tamil Nadu Authority of Advance Ruling (AAR) ruled that no Goods and Service Tax (GST) is applicable on Vocational Training Courses by Leprosy Mission Trust India.

The applicant, M/s. The Leprosy Mission Trust India, Vocational Training Center is engaged in the business of imparting vocational skills to young adolescents coming from families affected with leprosy and individuals with disabilities. Their project benefits Children self-affected with leprosy, Children of leprosy affected persons, differently abled, and Parentless Children with the objective of helping them find a job, make them employable and to help them earn a better living.

The applicant sought the advance ruling on the issue whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act 20l7 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate).

The coram of Smt. T. Padmavathi and B. Senthilvelavan ruled that the services provided by the Leprosy Mission Trust India, Regional Industrial Training Institute, Vadathorasalur under Vocational Training Courses pertaining to Mechanic (Motor Vehicle), Electrician, Sewing Technology recognized by National Council for Vocational Training (NCVT) are exempt under Serial Number 66 of Notification I2/2017 Central Tax (Rate) as education as part of an approved vocational education course.

“Services provided by the applicant under Vocational training courses pertaining to Mechanic Refrigeration & Air Condition and Central Plant, Electrical Technician and Automobile Mechanic recognized by State Council of Vocational Training (SCVT) is exempt under Serial Number 66 Notification 12/2017 Central Tax (Rate) as education as part of an approved vocational education course subject to re-affiliation pending being granted by the Department of Employment and Training of Government of Tamil Nadu.

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