Page 87 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : LEPROSY MISSION TRUST INDIA 301
Basic N.A. (TLM N.A.
Mechanic & Certification)
Driving
Basic N.A. (TLM N.A.
Computers Certification)
Basic N.A. (TLM N.A.
Tailoring Certification)
Informal Basic N.A. (TLM N.A.
trades welding Certification)
(Community
Based)
Basic N.A. (TLM N.A.
Electrician Certification)
Eco Bags & N.A. (TLM N.A.
Rexene Bags Certification)
Basic N.A. (TLM N.A.
Mechanic & Certification)
Driving
Basic N.A. (TLM N.A.
Tailoring Certification)

According to Notification No. 12/2017-Central Tax (Rate), dated 28th
June, 2017 Section 2(y) defines the Educational Institutions as ‘an institution provid-
ing services by way of, - (i) pre-school education and education up to higher secondary
school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification
recognized by any law for the time being in force; (iii) education as a part of an approved
vocational education course;
According to Notification No. 12/2017-Central Tax (Rate), dated
28th June, 2017 Section 2(h) defines the approved vocational education course as
‘(i) a course run by an industrial training institute or an industrial train-
ing centre affiliated to the National Council for Vocational Training
or State Council for Vocational Training offering courses in desig-
nated trades notified under the Apprentices Act, 1961 (52 of 1961);
or
(ii) a Modular Employable Skill Course, approved by the National
Council of Vocational Training, run by a person registered with the
Directorate General of Training, Ministry of Skill Development and
Entrepreneurship;’
Further the applicant also quoted the Entry No. 64 of above Notification No.
12/2017, dated 28th June, 2017 as the services provided by training providers
(Project Implementation Agencies) under Deen Dayal Upadhyaya Grameen
Kaushalya Yojana implemented by the Ministry of Rural Development, Govern-
ment of India by the way of offering skill or vocational training courses certified
by the National Council for Vocational Training are exempt. The applicant socie-
ty also provides courses approved by National Council for Vocational Training.
In view of the above, the applicant seeks advance ruling whether ser-
vices provided under vocational training courses recognised by National Council
for Vocational Training (NCVT) is exempted either under Entry No. 64 of exemp-
GST LAW TIMES  20th August 2020  87