Page 86 - GSTL_20th August 2020_Vol 39_Part 3

300 GST LAW TIMES [ Vol. 39
5. Applicant’s interpretation of law and facts :
5.1 The Society, the Leprosy Mission Trust India (TLMTI), is registered
under Section 12A of the Income-tax Act, 1961. Income of the society is exempt
u/s. 11 of the Income-tax Act, 1961.
5.2 The TLMTI, established in the year 1973, is the largest Non-
Governmental Organisation (NGO) in India working with and for people affect-
ed by leprosy. It works closely with the Government of India, State Government,
World Health Organisation and other likeminded national and international or-
ganisations in the areas of Health, Education, Sustainable Livelihoods, Commu-
nity Developments, Advocacy and Research. It has 14 Leprosy Referral Hospi-
tals, 6 Vocational Training Institutes, a Media Centre undertaking media advoca-
cy and communication, a state of the art Molecular Biology Research Laboratory,
5 Mercy homes/snehalayas for the care of elderly leprosy disabled people and a
number of community based development projects spread over 9 States in India.
The activities of the societies are charitable in nature and within the meaning of
Section 2(15) of the Income-tax Act, 1961 undertaking Medical relief, Relief of
Poor and Education.
5.3 All the twenty two branches of the applicant organisation are regis-
tered under the Goods and Services [Tax] Act, 2017.
5.4 The Leprosy Mission Trust of India provides following Vocational
Training Courses at Vizianagaram.
* Vocational Training Courses recognised under National Council for
Vocational Training (NCVT) such as Diesel Mechanic, COPA,
Welder, Dress Making & Electrician.
* Informal trades (Institutional & Community based) with the TLM
Certification such as Basic computers & Basic Tailoring.

Traders Affiliations/ Under which Ministry of Central
recognitions Government
Formal trades Diesel NCVT/Central MSD&E (Ministry of Skill Deve-
Mechanic lopment and Entrepreneurship)
COPA NCVT/Central MSD&E (Ministry of Skill Deve-
lopment and Entrepreneurship)
Welder NCVT/Central MSD&E (Ministry of Skill Deve-
lopment and Entrepreneurship)
Dress NCVT/Central MSD&E (Ministry of Skill Deve-
Making lopment and Entrepreneurship)
Electrician NCVT/Central MSD&E (Ministry of Skill Deve-
lopment and Entrepreneurship)
Informal Basic N.A. (TLM N.A.
Trades welding Certification)
(Institutional)
Basic N.A. (TLM N.A.
Eclectic Certification)
Eco Bags & N.A. (TLM N.A.
Rexene Bags Certification)

GST LAW TIMES  20th August 2020  86