2025-VIL-189-AAR
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SGST Advance Ruling Authority

GST - Kerala AAR – Applicant is designated as the State Skill Development Mission (SSDM) and conducts various skill development initiatives, including Centers of Excellence (CoEs), accreditation of skill training courses, and skill development programs for other Departments - Whether the share of fees received by KASE from its skill training partners and the fees collected from its own skill training institutes are exempt from GST – HELD - The share of fees received by applicant-KASE from its skill training partners is not eligible for exemption under Notification No. 12/2017-Central Tax (Rate), as the applicant has not demonstrated that the outsourced training partners are themselves NSDC-approved and that the services are directly linked to NSDC schemes or NSQF-aligned qualifications approved by NCVET. Therefore, the share of fees received from such partners is liable to GST - Regarding the fees collected by applicant from its own training institutes, while the applicant has an MoU with NSDC, it has not provided evidence to establish that the courses offered are in relation to any NSDC scheme or NSQF-aligned qualifications approved by NCVET. Additionally, the courses do not qualify for exemption under Entry 66 of the Notification, as applicant did not demonstrate that the courses are part of a curriculum leading to qualifications recognized by law. Consequently, the fees collected by applicant from its own training institutes are also liable to GST – Ordered accordingly - Whether KASE is eligible to claim input tax credit on expenses incurred using Government grants – HELD - In the absence of specific details regarding the inputs and their use, the Authority is unable to provide a conclusive ruling. However, it is clarified that the source of funds, such as government grants, does not, by itself, restrict ITC eligibility, provided the inputs are used for making taxable supplies and the conditions under Section 16 of the CGST Act are satisfied.
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