AAR Allows GST Exemption On Training For Repair And Maintenance Of Handheld Devices Such As Mobile Phones And Tablets

M/s Britco Research institution of Digital communication Organising Private Limited (Also known as ‘Britco & Bridco’) is the applicant in this ruling. The applicant is a firm registered at the address, Room No: G-4, Neo Space-2 Building, Kinfra Techno Industrial Park, Malappuram, Kerala.

The applicant gives  training service to its students in relation to training for repair and maintenance of handheld devices such as mobile phones and tablets. The applicant has also multiple affiliated institutions which also give the provision of training services to students for repair and maintenance of handheld electronic devices such as mobile phones and tablets.

Questions asked by Applicant

The applicant has made a conversation with the Kerala Authority for Advance Ruling Goods and Services Tax Department Tax Tower  and asked some queries. Following queries are asked by the applicant:

“Question 1. Whether the applicant being an institution accredited vide the Memorandum of Understanding with Telecom Sector Skill Council (TSSC) dated 14th November, 2024, s a training partner with the TSSC recognized by the National Council for Vocational Education and Training (NCVET) and providing training service to its students with respect to training for repair and maintenance of handheld devices such as mobile phones and tablets, which is in relation to a qualification aligned with the National Skill Qualification Framework (NSQF) in respect of which the National Council for Vocational Education and Training (NCVET) has approved a qualification package, is exempted from GST on such training service with effect from 14th November, 2024 as per SI. No. 69 of Notification No. 12/2017- Central Tax Rate dated 28/06/2017, as amended as on date?

Question 2. Whether the Service Accounting Code (SAC) applicable to the training services provided by the applicant, as mentioned in Question no. 1 above, is 999293 “Commercial training and coaching services”?”

Advance Ruling

As per the Authority for Advance Ruling, Kerala:

1. Yes, the applicant, being an institution dated 14th November, 2024, as a training partner with the TSSC recognized by the National Council for Vocational Education and Training (NCVET) and providing training service to its students with respect to training for repair and maintenance of handheld devices such as mobile phones and tablets related with NSQF and NCVET has approved a Qualification package, is exempted from GST on such training service.

2. No, The applicable SAC is 999294.”Other education and training services nowhere else classified.”