Classification of service— In the instant case, the applicant is a company under the Companies Act. The applicant is claiming that they are in the business of skilling the youth with the objective of helping them find decent jobs, make them employable and to help them earn a better living. The applicant claims that the courses enable college students from engineering & technology colleges to become industry ready by the time of their graduation and achieve high-paid software jobs.

The applicant is further claiming that they are training partners of NSDC and educational courses offered by them are in relation to a Scheme implemented by the National Skill Development Corporation and all these courses are directed to skill development and to increase employability in India.

Question raised for advance ruling is as follows—

Q1: Whether training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?

Q2: Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?

Q3: Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST?

Held that— 1. Yes, the services offered by the applicant fall under SI.No.69 (d) (iii) of Notification No. 12/2017 of CGST notifications and therefore eligible for exemption under this notification for CGST and SGST.

2. No, under this entry the services supplied by the applicant as Approved Training Partner to NSDC in relation to any other scheme implemented by the NSDC as required under serial no.69 of the Notification are exempt but not the services received by the applicant from others including a subcontractor who supplies such services to the applicant who is not a training partner approved by the National Skill Development Corporation or the Sector Skill Council.

3. Only the services supplied by the applicant as Approved Training Partner to NSDC in relation to any other scheme implemented by the NSDC as required under serial no.69 of the Notification are eligible for exemption from both CGST and SGST. The services supplied by the applicant company which do not fall under the above category are not eligible for this exemption.