Classification of service— In the instant case, the applicant is going to start Diploma courses and quality training to the trainees on fire prevention.

The applicant has sought advance ruling in respect of the following question:

i. Applicable rate of GST on (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes.

The applicant states that they are running a business by name Fire prevent systems and now they have commenced an academy in the name of Fire prevent systems Training Academy which will provide Diploma courses and quality training to the trainees on fire prevention.

The applicant states that the academy shall provide short term courses and quality training to the young aspirants which include students from Government School, colleges who are not financially strong enough to pay large sum of fees for carrying such vocational training which would help them in building their career. The applicant desires to know the applicable rate of GST on Fire Prevention & Emergency Training and Awareness Programmes conducted by their Training Academy.

Held that— Since the Applicant is providing training to the trainees on fire prevention, the same is covered under SAC 999293 and is liable to GST at 18% as per Serial No.30 of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017.