Tax exemption for vocational training clarified: designated trades exempt; others taxable, including exam and admission services. Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their vocational training services are exempt from GST; services for non-designated trades are taxable. For designated trades, entrance fees and services relating to admission or conduct of examinations by private ITIs are exempt, whereas analogous services for non-designated trades attract GST. Government ITI services to individual trainees, including training and examinations, are exempt as government-provided 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.
Tax exemption for vocational training clarified: designated trades exempt; others taxable, including exam and admission services.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their vocational training services are exempt from GST; services for non-designated trades are taxable. For designated trades, entrance fees and services relating to admission or conduct of examinations by private ITIs are exempt, whereas analogous services for non-designated trades attract GST. Government ITI services to individual trainees, including training and examinations, are exempt as government-provided services to individuals.
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