Vocational training recognized by Govt of India makes an entity eligible for exemption from GST

Vocational training recognized by Govt of India makes an entity eligible for exemption from GST

THE AUTHORITY OF ADVANCE RULING WEST BENGAL

The Question and Ruling as follows : Whether imparting vocational training recognized by Govt of India makes an entity eligible for exemption from GST?

RULING

The applicant‟s services to the students, faculty and staff with respect to the skill development courses for diesel mechanic, welder and sewing technology are exempt under Entry 66 (a) of Notification 12/2017 - Central Tax (Rate) dated 28/06/2017 (State Notification No. 1136-FT dated 28/06/2017), as amended time to time. Exemptions under entry 64 or 71 of the above notification are not applicable. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.