Emergency care and life-support training treated as taxable commercial coaching; exemption denied for course and renewal fees.
Case-Laws
GST
Emergency care and life-support courses were treated as structured skill-based training, not public awareness of preventive health or charitable activity under Notification No. 12/2017. The Authority held that training delivered to identifiable participants for consideration, with evaluation, certification and renewal of certificates, did not qualify for exemption under Entry 1, and the same reasoning applied to renewal fees. It also found that the provider was not an educational institution for Entry 66 purposes because the courses were not part of a recognised curriculum or approved vocational education. The services were classified as commercial training and coaching services under SAC 999293 and held taxable at 18%.
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