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THE LEPROSY MISSION TRUST OF INDIA
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Ajay Singh
Res. Counsel
Na

Petitioner / Applicant

THE LEPROSY MISSION TRUST OF INDIA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Apr 26, 2019
Order No.

GST-ARA-116/2018-19/B-44

Citation

2019(4) TAXREPLY 678
Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by THE LEPROSY MISSION TRUST OF INDIA, the applicant, seeking an advance ruling in respect of the following question. Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/Central Tax (Rate)? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is spe....

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