Order Date – 13 July 2023

Facts – 

• The Applicant, M/s. Interviewbit Software Services Private Limited, is operating the platform 'Scaler”, an outcome based online transformative upskilling platform which aims to enhance the skills of working tech professionals.
• They are intending to provide a course in participation with National Skill Development Corporation (hereinafter referred to as 'NSDC'), which is a Non-profit Company. The training program shall be subjected to the terms and conditions provided by NSDC. NSDC has come up with a new scheme by name 'market led Fee-based services' (hereinafter referred to as 'scheme') and the Applicant has entered into an agreement with NSDC to execute the above scheme and hence they are now an 'Approved Training Partner' of NSDC.

Issue – 

• Whether exemption is available on the services provided by the applicant under the “Market led Fee-based Services Scheme”?

Order – 

• The AAR observed that the applicant is an approved training partner of National Skill Development Corporation and has submitted a copy of the certificate from NSDC certifying the same. Also, they have entered into an agreement with NSDC for executing the “Market led Fee-based Services” scheme which is introduced and implemented by the NSDC.  
• Thus the applicant satisfy the conditions of Entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, and hence they are eligible for exemption under entry 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017.