GST exemption for vocational training: designated trades exempt while other trades and private ITI exams liable. Private ITIs providing education approved as vocational educational courses in designated trades qualify as educational institutions under notification No. 12/2017 CT(Rate) and their services in respect of designated trades are exempt from GST; services and examination/admission fees relating to other than designated trades at private ITIs are taxable. Government ITI services to individual trainees, including training and examinations, are exempt as government services to individuals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for vocational training: designated trades exempt while other trades and private ITI exams liable.
Private ITIs providing education approved as vocational educational courses in designated trades qualify as educational institutions under notification No. 12/2017 CT(Rate) and their services in respect of designated trades are exempt from GST; services and examination/admission fees relating to other than designated trades at private ITIs are taxable. Government ITI services to individual trainees, including training and examinations, are exempt as government services to individuals.
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