Case Law01/WBAAR/2020-21
Leprosy Mission Trust India ., in re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- June 29, 2020
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Parthasarathi Dey
Subject
GST exempted on delivery of approved vocational courses
Exemption
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…
Judgement
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…