Skill Development - DDU-GKY

[Rohan Mehra]

Are services provided by Training Partners under DDU-GKY by way of offering training courses certified by SSCs exempted from GST?

AI Summary

Are services by training partners under DDU-GKY exempt from GST? Composite supply and CESTAT ruling suggest yes. A discussion on a forum addresses whether services provided by training partners under the DDU-GKY skill development program are exempt from GST. A participant opines that these services are part of a composite supply, with the principal supply being exempt, thus making the ancillary supply tax-free as well. Additionally, a reference is made to a CESTAT ruling indicating that services provided on a revenue-sharing basis are exempt from GST, suggesting that training partners' services under similar arrangements would also be exempt.