A society registered under section 12AA of Income Tax Act, 1961 provides vocation training services to students as per agreement with state government, and training fee is borne by state government. The Society being fully exempted from GST vide NN 12/20217 does not have GSTN and does not charge GST from the State Govt as well.
For providing such services the society has entered into an agreement with another private limited co, who on behalf of society, will provide such training services. Whether that private limited co. shall charge GST on Invoices issue to Society for providing such training services?
Please suggest
Vocational Training Society Exempt from GST; Clarification Needed on Private Partner's GST Charges Under Notification NN 12/2017 A society registered under section 12AA of the Income Tax Act provides vocational training services to students under an agreement with the state government, which covers the training fees. The society is exempt from GST under notification NN 12/2017 and does not charge GST. The society has partnered with a private limited company to deliver these services, raising the question of whether the company should charge GST on invoices to the society. Responses indicate that GST applicability depends on whether the services are independently exempt under GST law, and the specifics of the agreement and services provided. (AI Summary)
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