GST exemption on government-funded training - applies where the government bears a substantial share of programme expenditure. Services provided to the Central Government, State Government or Union territory administration under training programmes are exempt from GST where the government bears a substantial portion of the total expenditure. The exemption covers free coaching services provided by coaching institutions and NGOs under centrally funded scholarship schemes where the entire expenditure is provided by the government by way of grant in aid. The exemption wording was amended by notification to change the expenditure-bearing requirement from the prior 'total expenditure borne' formulation.