Case Law30/ARA/2021
Leprosy Mission Trust India ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- August 10, 2021
- Type:
- Advance Ruling
- Members:
- Senthilvelavan, Padmavathi
Subject
No GST on Vocational Training Courses conducted by Leprosy Mission Trust of India
Exemption
Summary
(i) The services provided by the Leprosy Mission Trust India, Regional Industrial Training Institute, Vadathorasalur under Vocational Training Courses pertaining to Mechanic (Motor Vehicle), Electrician, Sewing Technology recognized by National Counc…
Judgement
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Ser…