Authority for Advance Ruling — Taxability on Vocational Training by NGO – The applicant a largest leprosy focused non-governmental organization in India with its headquarters at New Delhi and providing vocation training. The applicant sought an advance ruling as to whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of the Act or under Educational Institution defined under Notification No.12/2017-CT (Rate) dated 28.06.2017. Held that:- The Hon’ble Authority for Advance Ruling held that the services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) are only exempted under Entry at serial No.66 (a) of Notification No.12/2017-CT (Rate) dated 28.06.2017. — Leprosy Mission Trust India, In Re… [2020] 24 TAXLOK.COM 054 (AAR-AP)