The Karnataka Authority of Advance Ruling (AAR) presided by Dr. M. P. Ravi Prasad, Member (State) and Mr. T. Kiran Reddy, Member (Central) has held that Training and Awareness Programme on Fire Prevention and Emergency attracts 18% GST.
The applicant, M/s Fire Prevent Systems is a company in operation since 2011. In order to spreading awareness on Fire Safety and Security’ and for generating employment opportunities for the young aspirants the applicant have commenced an academy. The academy shall provide Diploma courses and quality training to the trainees on fire prevention. Hence, the applicant approached the AAR seeking the applicable rate of GST on (Training Academy) Fire Prevention and Emergency Training and Awareness Programmes.
The applicant submitted that the training will help the society for fire safety emergency response and life skills which will help Indian society at large and have positive social impact and hence, they are liable to GST at the rate of 5% under Notification 1/2017.
The Authority observed that as per the Notification 1/2017 the rate of GST for technical aids for education, vocational Training is 5% to be levied on intra state supplies of goods. The applicant is providing training to trainees on fire prevention which is not goods. Hence the Notification 1/2017 is not applicable to the applicant. The Authority further observed that since the applicant is providing training to the trainees on fire prevention the same is covered under SAC 999293 i.e. commercial training and coaching services.
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