On July 28, 2025, the Authority for Advance Rulings (AAR) in Karnataka issued an order regarding the Goods and Services Tax (GST) exemption status for training entities aligned with the National Skill Development Corporation (NSDC). The ruling specifically addressed M/s Sisinty Private Limited, an online platform focused on upskilling tech professionals. The company sought to offer training programs in collaboration with the NSDC under the 'Market Led Fee Based Services' scheme, pending approval as an NSDC training partner.
The primary issue was whether the services provided by Sisinty Private Limited qualify for GST exemption under Entry No. 69 of Notification No. 12/2017-Central Tax (Rate). The AAR referred to this entry, which states that services offered by NSDC-approved training partners related to the National Skill Development Programme or similar schemes are exempt from GST, provided certain conditions are met.
After reviewing the case, the AAR determined that Sisinty Private Limited fulfilled the necessary conditions for exemption. The company was recognized as an approved training partner by the NSDC, and their training programs were part of the "Market Led Fee Based Services" scheme implemented by the NSDC. Consequently, the GST exemption under the specified notification was applicable to Sisinty Private Limited, allowing them to provide their services without the burden of GST.
