AAR Holds Digital Marketing Training Programmes Provided under Skill India Are Exempt From GST
M/s ASDM Institute Private Limited (applicant) has sought the present Gujarat Authority for Advance Ruling (AAR) Goods and Services Tax (GST) through an Application No. Advance Ruling/SGST&CGST/2025/AR/36), dated September 04, 2025.
The applicant possesses a registered address at 17, Shangrila Arcade, Shyamal Cross Road, Shyamal Row House, Satellite, Ahmedabad, Gujarat 380015, having GSTIN 24ABCCA3989J1ZD.
The applicant is involved in the business of providing digital marketing training courses under the Government of India’s Skill India initiative and is an approved Training Partner of the Ministry of Skill Development & Entrepreneurship (MSDE) and the National Skill Development Corporation (NSDC). These courses have been designed to enhance students’ knowledge in digital marketing. The courses provided by the applicant are aligned with the National Skills Qualifications Framework (NSQF). The applicant also holds a Training Partner ID TP325480, awarded under the Skill India scheme for the period 2025-2028.
Question Asked, Seeking AAR Gujarat:
The following question is asked by the applicant seeking the AAR Gujarat:
“Question: Whether the training services provided by ASDM Institute Private Limited as an MSDE/NSDC affiliated Training Partner imparting NSQF-aligned digital marketing courses to students (with enrolments tracked by NSDC and fees collected by ASDM), are exempt from GST under SI. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, as amended from time to time (including by Notification Nos. 08/2024-CT(R) and 06/2025-CT(R)), and the corresponding Gujarat State notification?”
Ruling Given By AAR Gujarat:
The following ruling is given to the aforementioned question asked by the applicant:
Answer: Yes, the service of providing digital marketing training courses by the applicant, under the Government of India’s Skill India initiative, is entitled to GST exemption as per SI. No. 69 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, as amended. It means:
From the period between October 10, 2024, and October 15, 2025, whatever is being given will be provided in its current condition, exactly as it is, without any changes, repairs, or improvements, as explained in the order.