Services Under NSDC Market-Led Fee-Based Scheme Are Exempt from GST: AAR

The applicant, M/S Intellipaat Software Solutions Pvt Ltd, offers online education training in areas like Big Data, Data Science, Artificial Intelligence, Business Intelligence, Cloud Computing, etc., to boost the skills of professionals. They came into agreement with the National Skill Development Corporation (NSDC) to provide the Market-led Fee-based Services.

Questions Asked by Applicant

The applicant approached the Karnataka Authority for Advance Ruling (AAR) asking the following questions:

(i) What is the applicable GST on the services provided by the applicant under the “Market-led Fee-based Services Scheme”?

(ii) Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017?

Advance Ruling

As per the Karnataka Authority for Advance Ruling (KAAR):

• The services provided by the applicant under the “Market-led Fee-based Services Scheme” are exempt from GST.
• The applicant qualifies for exemption under Entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017 as they are giving training as a training partner approved by the NSDC for ‘Market-led Fee-based Services‘ Scheme, implemented by NSDC.