NSQF-Aligned TSSC Training Classifiable as Education Services | AAR

Case Details: Britco Research Institute of Digital Communication Organising (P.) Ltd., In re [2025] 176 taxmann.com 721 (AAR - KERALA) 

Judiciary and Counsel Details

• Jomy Jacob and Mansur M.I. , Member
• Tony M.P. , CA for the Applicant.
  Fact of the Case

The applicant, an accredited training institution, sought a ruling on the classification of vocational training services provided under a qualification aligned with the National Skill Qualification Framework (NSQF). The applicant submitted that it was operating under a Memorandum of Understanding with the Telecom Sector Skill Council (TSSC), a recognised awarding body under the National Council for Vocational Education and Training (NCVET), to provide training in repair and maintenance of handheld devices such as mobile phones and tablets. It was further submitted that NCVET approved the qualification package and that the training services were delivered under a structured and nationally regulated framework. The matter was accordingly placed before the Authority for Advance Ruling (AAR), Kerala.

AAR Held

The AAR held that the training services provided by the applicant do not fall within the scope of commercial coaching. The applicant delivers accredited vocational training aligned with NSQF under a qualification package approved by NCVET through TSSC. Such services are intended for skill development under a regulated framework. The AAR ruled that the proper classification of the services is under SAC 999294 as ‘other education and training services n.e.c.’, which includes skill development and vocational training services not explicitly covered elsewhere.