ASDM Institute Private Limited (GST AAR Gujrat)

Date: April 1, 2026

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling

Subject Matter

Vocational Training by NSDC-Approved Partners Exempt from GST with Interim Period Regularization

Summary

The Authority for Advance Ruling held that vocational training services provided by an NSDC-affiliated Training Partner imparting NSQF-aligned digital marketing courses are exempt from GST under Notification No. 12/2017-Central Tax (Rate), as amended…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. ASDM INSTITUTE PRIVATE LIMITED, 17, Shangrila Arcade, Shyamal Cross Road, Shyamal Row House, Satellite, Ahmedabad, Gujarat- 380015 [for short—applicant’] is registered under GST and their GSTIN is 24ABCCA3989J1ZD. 2. The applicant is engaged in providing digital marketing training courses as part of the Government’s Skill India i…

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