Exemption for vocational training: private ITIs offering approved designated trades are GST-exempt; other trades taxable. Private ITIs offering approved vocational educational courses qualify as an educational institution and services for designated trades are exempt from GST; services for non-designated trades are taxable. Entrance fees and admission or examination services for designated trades by private ITIs are exempt, whereas the same 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.
Exemption for vocational training: private ITIs offering approved designated trades are GST-exempt; other trades taxable.
Private ITIs offering approved vocational educational courses qualify as an educational institution and services for designated trades are exempt from GST; services for non-designated trades are taxable. Entrance fees and admission or examination services for designated trades by private ITIs are exempt, whereas the same 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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