GST exemption for vocational training: designated-trade courses and related admission/exam services are exempt, others are taxable. Private ITIs offering approved vocational educational courses in designated trades qualify as educational institutions and their vocational training fees are exempt from GST; training and related entrance/admission/examination services for non-designated trades at private ITIs are taxable. Services by Government ITIs to individual trainees are exempt as government-to-individual services, covering both training and examinations.
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-trade courses and related admission/exam services are exempt, others are taxable.
Private ITIs offering approved vocational educational courses in designated trades qualify as educational institutions and their vocational training fees are exempt from GST; training and related entrance/admission/examination services for non-designated trades at private ITIs are taxable. Services by Government ITIs to individual trainees are exempt as government-to-individual services, covering both training and examinations.
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