Classification of service- The subject appeal is filed against the advance ruling order.

The Appellant has stated that Tamil nadu skill development corporation is a company incorporated under Section 25 of the Companies Act and is wholly owned and managed by Government of Tamil Nadu. The core activity is to provide employable Skill Training to the youth of Tamil Nadu. The appellant is a Government Entity providing service in the form of up-skilling training to persons specified under the schemes of Central and State Governments for which consideration is received in the form of Grants. They had filed an application before Hon'ble Authority for Advance Ruling, seeking clarification on the following question:-

Whether the applicant is required to be registered under this Act - National Skill Development Corporation has been Registered under the Act similarly State Government has formed this corporation for giving Training to unemployed youth. Hence requested we may be registered under the act vide G.O. No.73, Commercial Taxes and Registration (B1), 29th June 2017, Serial No. 69 Heading 9992 or Heading 9983 or Heading 9991 and Serial No. 70 Heading 9985.

The Original Authority has ruled as follows:

Tamil nadu skill development corporation is not exempted vide entry SI.No. 69 and Sl.No.70 of Notification No. 1212017-C.T.(Rate) dated 28.06.2017 and therefore, required to be registered under the CGST/TNGST Act 2017.

The appellant in the present appeal has not contested the findings of the lower authority on the applicability of the entry SI.No. 69 & SI.No. 70 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 but have stated that they had required ruling only on 'whether they are required to be registered under the ACT' for which they had relied upon the above two entries in the exemption notification in support of their contention that their supplies are exempt, which have been examined by the Lower Authority.

this authority can either confirm or modify the facts examined by the Lower Authority and ruling extended. It is evident that the appellant seeks ruling on a different set of facts which were not put forth before the lower authority.

Held that- This authority find no reason to interfere with the Original Ruling. Appeal dismissed.