Page 85 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : LEPROSY MISSION TRUST INDIA 299
applicable - However, applicant being an “educational institution” as defined
in Clause No. 2(y)(iii) of the Notification, services provided under vocational
training courses recognised by National Council for Vocational Training
(NCVT) are only exempted under Entry at Serial No. 66(a) of Notification No.
12/2017-C.T. (Rate). [para 7]
Ruling partly in favour of assessee
REPRESENTED BY : Shri Ajay Singh, FCA, for the Asseesse.
[Order]. - The present application has been filed under Section 97 of the
Central Goods & Services Tax Act, 2017 and Andhra Pradesh Goods & Services
Tax Act, 2017 (hereinafter referred to as CGST Act and APGST Act respectively)
by Shri Ajay Singh., F.C.A., authorised representative : M/s. The Leprosy Mis-
sion Trust India, Platinum Vocation Training Centre, Survey No. 183, Malicherla
Panchayat, Chelluru BO, Vizianagaram District, Andhra Pradesh (hereinafter
referred to as applicant), registered under the Goods & Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of case :
The Leprosy Mission was founded in 1874 as ‘the Missions to Lepers’ by
an Irishman named Wellesly Cosby Bailey in Ambala, India. Subsequently, in
1973, the Leprosy Mission Trust India was registered as a society under the Soci-
eties Registration Act of 1860. It is the largest leprosy focussed non-governmental
organisation in India with its headquarters at New Delhi. It has also diverse set
of programmes i.e., Healthcare, Sustainable Livelihood, Community Empower-
ment, Advocacy, and Research and Training.
The applicant, the Leprosy Mission Trust India, Vizianagaram (GSTN
37AAATT0691A1ZQ) filed an application in Form GST ARA-01, dated 22-1-2020,
by paying the prescribed amount of fee for seeking Advance Ruling as per the
GST Act, 2017.
4. Questions raised before the authority
The applicant raised the following questions and requested to pass rul-
ing on the following issues.
Whether services provided under vocational training courses recognised
by National Council for Vocational Training (NCVT) is exempted either under
Entry No. 64 of exemptions list of Goods and Services Tax Act, 2017 or under
Educational Institution defined under Notification No. 12/2017-Central Tax
(Rate)?
On Verification of basic information of the applicant, it is observed that
the applicant falls under State jurisdiction, i.e. Assistant Commissioner (ST),
West Circle, Vizianagaram Division. Accordingly, the application has been for-
warded to the jurisdictional officers and a copy marked to the Central tax author-
ities to offer their remarks as per Sec. 98(1) of CGST/APGST Act, 2017.
In response, remarks are received from the jurisdictional officer con-
cerned stating that there are no proceedings lying pending or passed relating to
the applicant on the issue, for which the Advance Ruling sought by the appli-
cant.
GST LAW TIMES  20th August 2020  85