Whether skill development and training courses are exempted from GST ?
TRT-2026-464

Issue Favourable to Tax Payer ?:- no

Held - IMS Proschool Pvt. Ltd. i.e. the appellant in the present case offers educational training and skill courses through classroom training and virtual coaching.

The main schemes and programs that would be covered under the National Skill Development Programmes would be PMKVY, Sankalp, Udaan, STAR, Polytechnic Schemes, Vocationalisation of education run by the Ministry of Skill Development and Entrepreneurship and similar other skill .....

TRT-2026-463

Issue Favourable to Tax Payer ?:- no

Held - We find that the applicant has submitted zerox copies of certificates which show that the applicant is the training partner of National Skill Development Corporation (NSDC) for the F. Y. 2014-15, 2015-16, 2016-17 and 2017-18. On the basis of these certificates it appears that the applicant is the training partner of M/s. NSDC upto F. Y. 2017-18. However as no such certificate is produced for the F.Y. 2018-19, and therefore for F.Y. 2018.....