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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Rules for ITI Services: Exemptions for Designated Trades, Tax Applies to Non-Designated Courses and Services.</h1> The circular addresses the taxability of services provided by Industrial Training Institutes (ITIs) under GST. Private ITIs offering vocational courses in designated trades, as defined by the Apprenticeship Act, 1961, are exempt from GST. However, courses in non-designated trades are subject to GST. For designated trades, services related to entrance exams and admission by private ITIs are also exempt. In contrast, such services for non-designated trades are taxable. Government ITIs are exempt from GST for both vocational training and examination services provided to individuals, as they are considered government services.
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