GST Exemption for Government-Funded Training: 75% Expenditure Coverage Now Qualifies for Exemption Under Amendment Effective Oct 2021

Services provided to the Central, State Government, or Union territory administration under training programs are exempt from GST if 75% or more of the total expenditure is covered by the government. This includes free coaching services offered by coaching institutions and NGOs under the "Scholarships for students with Disabilities" scheme, where the government provides full funding through grants. The amendment effective from October 1, 2021, specifies that previously, the exemption applied when the entire expenditure was government-borne.