Page 89 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : USHA BALA CHITS PVT. LTD. 303
sored by the Central Government, State Government or
Union territory;
(iii) security or cleaning or house-keeping services performed
in such educational institution;
(iv) services relating to admission to, or conduct of examina-
tion by, such institution; upto higher secondary :
Provided that nothing contained in entry (b) shall apply
to an educational institution other than an institution
providing services by way of pre-school education and
education up to higher secondary school or equivalent’
In this connection, it is observed that the applicant falls under definition of edu-
cation vide the Clause No. 2(y)(iii) as ‘education as a part of approved vocational
education training’ in GST Notification No. 12/2017-Central Tax (Rate), dated
28th June, 2017.
The approved vocational education course is also defined in clause 2(h)
of the above mentioned Notification No. 12/2017, dated 28th June, 2017 and it is
observed that the applicant was granted affiliation by the National Council for
Vocational Training (NCVT) in respect of vocational skills pertaining to Formal
Trades viz., Diesel Mechanic, Computer Operator and Programming Assistance
(COPA), Welder, Dress Making and Motor Mechanic. These vocational course
are attracting NIL rate of tax under GST Act, 2017 (Entry 66 of Notification No.
12/2017-C.T. (Rate), dated 28th June, 2017).
8. Accordingly we pass the following order.
RULING
Query : 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).
Answer : The services provided under vocational training courses rec-
ognised by National Council for Vocational Training (NCVT)
are only exempted under Entry at serial No. 66(a) of Notifica-
tion No. 12/2017-Central Tax (Rate), dated 28th June, 2017.
_______

2020 (39) G.S.T.L. 303 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : USHA BALA CHITS PVT. LTD.

AAR No. 13/AP/GST/2020, dated 5-5-2020
Penalty - Additional amount collected for delay in payment of month-
ly subscription by chit company - Chit company not extending any deposit,
loans or advances to its customers - Additional amount being charged cannot
GST LAW TIMES  20th August 2020  89