What constitutes as exemption under S.No. 69 of the Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 under GST?

This ruling clarifies the conditions for exemption under S.No. 69 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 concerning GST. The Authority for Advance Ruling in Tamil Nadu examined the specific services provided by the applicant, M/s. Tamil Nadu Skill Development Corporation, to determine if they met the criteria for this exemption. The decision hinges on the nature of the services and whether they align with the specified exempt categories under the GST law.

AUTHORITY FOR ADVANCE RULING, TAMILNADU
DOOR NO.32, INTEGRATED COMMERCIAL TAXES OFFICE COMPLEX
STH FLOOR, ROOM NO. 503, ELEPHANT GATE BRIDGE ROAD,
CHENNAI -600 003.
PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE
GOODS AND SERVICES TAX ACT, 2017.
Members present are:

1. Shri B. Sen thilvelavan, I. R. S., Additional Commissioner/Member, Office of the Principal Chief Commissioner of GST & Central Excise, Chennai -34

2. Thiru Kurinji Selvaan V.S., M.Sc., (Agri.), M.B.A.,Joint Commissioner (ST)/ Member, Office of the Authority for Advance Ruling, Tamil Nadu, Chennai-600 003.

Note: Any appeal against the Advance Ruling order shall be filedbefore the Tamil Nadu State Appellate Authority for Advance Ruling,Chennai under Sub-section ( 1) of Section 100 of COST ACT /TNGST Act201 7 within 30 days from the date on which the ruling sought to be appealed against is communicated.

At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean areference to the same provisions under the Tamil Nadu Goods and Service Tax Act.

M/ s. Tamil Nadu Skill development Corporation, Alandur Road, Thiru Vi. Ka Industrial Estate, Guindy, chennai 600 032. (hereinafter called the 'Applicant' or 'TNSDC') is an unregistered applicant. They have sought Advance Ruling on the following question:

Whether the applicant is required to be registered under this Act? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.

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