2026-VIL-165-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Exemption on vocational training services under Sl. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 08/2024-Central Tax (Rate) - Applicant, a training body accredited with a Sector Skills Council which is an Awarding Body recognized by the National Council for Vocational Education and Training, provided a vocational training program titled Junior Software Developer aligned with the National Skills Qualification Framework, supported by an approved Qualification Pack Code - Whether the services provided by the Applicant in respect of the said course, conducted in association with the Awarding Body and aligned to the National Skills Qualification Framework, are covered under Sl. No. 69 of the Notification and thereby exempt from GST - HELD - The scope of Sl. No. 69 of the Notification was revised with effect from 10.10.2024 to separately cover services provided by a Training Body accredited with an Awarding Body recognized by the National Council for Vocational Education and Training, in relation to any National Skills Qualification Framework aligned qualification or skill for which the National Council for Vocational Education and Training has approved a qualification package - The exemption thereby extends not only to recognized Awarding Bodies but also to accredited training bodies operating under them - The Applicant, being a training body accredited with the Sector Skills Council, an Awarding Body recognized by the National Council for Vocational Education and Training, and providing training in relation to a National Skills Qualification Framework aligned qualification for which a qualification package has been approved, satisfies the requirements of the said entry - Services provided by the Applicant in respect of the course held covered under item (e)(iii) of Entry No. 69 of the Notification, as amended with effect from 10.10.2024, and exempt from levy of GST – Ordered accordingly - Scope of exemption under Sl. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, over course fee collected for a vocational training program - Whether, the training services having been held exempt, such exemption applies to the entire course fee collected from students towards the vocational training program - HELD - The Memorandum of Understanding between the Applicant and the Awarding Body does not place any cap on the fees to be charged by the training partner from students - The entire course fee charged by the training partner for the National Skills Qualification Framework aligned qualification with an approved qualification package qualifies for exemption under the Notification, save that any fee collected from a student which is not collected towards such qualification would not be covered by the exemption - Exemption held applicable to the entire course fee collected towards the National Skills Qualification Framework aligned training program.
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