TaxTMI 
TaxTMI 
Are services provided by Training Partners under DDU-GKY by way of offering training courses certified by SSCs exempted from GST?
Skill Development - DDU-GKY
29 Jun 2017 
2 Replies 
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Composite supply: ancillary training services under DDU-GKY treated as nil-rated when principal supply is GST-exempt.
Training services under DDU GKY are characterized as a composite supply with training ancillary to an exempt principal supply, so the ancillary component is treated as nil rated for GST; alternatively, precedent declining service tax on revenue sharing payments is invoked to argue that training partners paid on revenue sharing arrangements under DDU GKY are likewise outside GST liability. (AI Summary)
Training services under DDU GKY are characterized as a composite supply with training ancillary to an exempt principal supply, so the ancillary component is treated as nil rated for GST; alternatively, precedent declining service tax on revenue sharing payments is invoked to argue that training partners paid on revenue sharing arrangements under DDU GKY are likewise outside GST liability. (AI Summary)