Leprosy Mission Trust India ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- May 5, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
Services provided under vocational training courses recognized by National Council for Vocational Training(NCVT) are exempted
Summary
Q) Whether services provided under vocational training courses recognised by National Council for Vocational Training(NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution d…
Judgement
1. The present application has been filed under Section 97 of the Central Goods & Services Tax Act, 2017 and Andhra Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as CGST Act and APGST Act respectively) by Shri. Ajay Singh., F.C.A., authorised representative: M/s The Leprosy Mission Trust India, Platinum Vocation Training Centre, Survey No. 183, Malicherla Panchayat, Chell…