GST Rate of 18% applicable on Fire Prevention & Emergency Training and Awareness Programmes: AAR

The Applicant is a Proprietary concern registered under the provisions of Central Goods and Services Tax Act, 201 7 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST / SGST Act respectively). The Applicant is going to start Diploma courses and quality training to the trainees on fire prevention.

The academy shall provide Diploma courses and quality training to the trainees on fire prevention and a merit certificate on having successfully completed the said course while abiding by the standards of International Accreditation Organisation (IAO) and NABET (National Accreditation Board for Education and Training).

The applicant has sought an 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 the training provided by them is subjected to GST at 5%as per the notification which says the rate of GST for technical aids for education, Vocational Training is 5%.

Advance Ruling

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 mentioned supra.

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