Page 88 - GSTL_20th August 2020_Vol 39_Part 3

302 GST LAW TIMES [ Vol. 39
tions list of Goods and Services Tax Act, 2017 or under Educational Institution
defined under Notification No. 12/2017-Central Tax (Rate).
6. Record of personal hearing :
The authorised representative of the applicant, Sri Ajay Singh appeared
in person for Personal Hearing held on 5-2-2020 and he reiterated the submis-
sions already made in the application and requested to pass necessary orders.
7. Discussion and findings
The Advance Ruling Authority observed the facts of the case, and the
documents on record, that the applicant is registered under Section 12A of the
Income-tax Act, 1961 and a Non-Governmental Organisation (NGO) in India
working with and for people affected by leprosy. It works closely with the Gov-
ernment of India, State Government, World Health Organisation and other like-
minded national and international organisations in the areas of Health, Educa-
tion, Sustainable Livelihoods, Community Developments, Advocacy and Re-
search. 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. The vocational trainings provided by the applicant
in respect of which their query raised is mentioned in their submissions in the
form of a table which mentioned both Formal Trades and Informal Trades. For-
mal Trades viz., Diesel Mechanic, Computer Operator and Programming Assis-
tance (COPA), Welder, Dress Making and Motor Mechanic are affiliat-
ed/recognised by the National Council for Vocational Training (NCVT), Minis-
try of HRD. These courses come under purview of the MSD&E (Ministry of Skill
Development and Entrepreneurship). They also offer Informal Trade courses
both Institutional and Community Based.
The applicant has raised the question whether services provided under
vocational training courses recognised by National Council for Vocational Train-
ing (NCVT) is exempted either under Entry No. 64 of exemptions list of Goods
and Services Tax Act, 2017 or under Educational Institution defined under Noti-
fication No. 12/2017-Central Tax (Rate)?
GST Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017
at Entry No. 64 mentions ‘Services provided by the Central Government, State Gov-
ernment, Union territory or local authority by way of assignment of right to use any
natural resource where such right to use was assigned by the Central Government, State
Government, Union territory or local authority before the 1st April, 2016 :
Provided that the exemption shall apply only to tax payable on one time
charge payable, in full upfront or in instalments, for assignment of right to
use such natural resource.’ Here the applicant is not a Central/State Gov-
ernment, Union Territory or local authority and therefore the Entry No. 64
as quoted by the applicant is not applicable.
The applicant further raised whether their services are eligible for exemption
under Entry No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28th
June, 2017 and the extract of the Entry No. 66 is as follows :
‘Services provided -
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of -
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme spon-
GST LAW TIMES  20th August 2020  88