AAR : NCVT approved courses qualify as ’approved vocational education course’, exempt under Entry 66

Maharashtra AAR holds that applicant’s services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) are not exempt under Entry No. 64 of exemption list of GST Act, 2017 or under ‘Educational Institution’ defined under Notification No. 22/2017-Central Tax (Rate); Refers to Entry No. 64 of Notification No. 12/2017-Central Tax (Rate) which covers “services provided by the Central/ St...