GST of skill training services

[POOJA AGARWAL]

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

AI Summary

GST exemption depends on the actual supplier: private contractor must assess whether its training services are independently exempt before invoicing.
Whether GST applies turns on the identity of the actual supplier and whether the private company's training services independently qualify for statutory exemption; exemptions attach to the supplier's taxable supply and, if no specific exemption applies, the private company should charge GST to the society. Contractual terms and factual allocation of roles determine supplier characterisation and exemption applicability.