Exemption for vocational training: designated-trade ITI courses and related exams are GST-exempt, others remain taxable. Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their training services are exempt from GST; services in non-designated trades are taxable. Examination and admission services for designated trades by private ITIs are exempt, while similar services for non-designated trades are taxable. Services by Government ITIs to individual trainees, including training and examinations, are exempt as government-provided services.
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.
Exemption for vocational training: designated-trade ITI courses and related exams are GST-exempt, others remain taxable.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their training services are exempt from GST; services in non-designated trades are taxable. Examination and admission services for designated trades by private ITIs are exempt, while similar services for non-designated trades are taxable. Services by Government ITIs to individual trainees, including training and examinations, are exempt as government-provided services.
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