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    <title>GST of skill training services</title>
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    <description>Whether GST applies turns on the identity of the actual supplier and whether the private company&#039;s training services independently qualify for statutory exemption; exemptions attach to the supplier&#039;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.</description>
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      <description>Whether GST applies turns on the identity of the actual supplier and whether the private company&#039;s training services independently qualify for statutory exemption; exemptions attach to the supplier&#039;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.</description>
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