Leprosy Mission Trust India ., in re
Date: June 29, 2020
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Susmita Bhattacharya, Parthasarathi Dey
Subject Matter
GST exempted on delivery of approved vocational courses
Summary
The applicant is a Non-Governmental Organization (NGO) administering a Vocational Training Institute primarily for skill development of the underprivileged suffering from leprosy. They sought to know whether the service of providing vocational traini…
This order is passed in terms of Notification No. 35/2020 – Central Tax dated 03/04/2020, extending up to 30/06/2020 the time limit for completion or compliance of any action by any authority or by any person under the GST Act where the due date for such completion or compliance otherwise falls during the period from 20/03/2020 to 29/06/2020. 1. Admissibility of the Application 1.1 The appli…