GST
TRT-2025-
AAR Karnataka
Date:-28-07-25
In:-
Issue Favourable to Tax Payer ?:-
Facts -
- The Applicant, M/s Sisinty Private Limited, are an online transformative upskilling platform designed to enhance the skills of working tech professionals and bridge the gap between the Tech industry and Tech education.
- They intend to provide certain training programs in partnership with National Skill Development Corporation, on obtaining approval from NSDC as its training partner under the 'Market led Fee-based Services' Scheme, being implemented by NSDC.
Issue -
- Whether the services provided be the applicant qualify for exemption under Entry No. 69 of Notification No. 12/2017-Central Tax (Rate)?
Order -
- The AAR, from the Entry No. 69 of Notification No. 12/2017-Central Tax (Rate), observed that, any services provided by a training partner, approved by the National Skill Development Corporation, in relation to the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation, covered under SAC 9983 or 9991 or 9992 are exempted unconditionally, subject to fulfilment of the conditions.
- In the instant case it was observed that the applicant is a training partner, approved by NSDC, from the copy of certificate submitted by the applicant and the impugned training is in relation to "Market Led Fee Based Services" scheme, being implemented by the NSDC. Therefore both the required conditions have been fulfilled and thus the exemption under entry number 69 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended, is squarely applicable to the applicant.
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