Taxability of services provided by Industrial Training Institutes (ITI).

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....entations have been received requesting to clarify the following: (a) Whether GST is payable on vocational training provided by private ITIs in designated trades and in other than designated trades. (b) Whether GST is payable on the service, provided by a private Industrial Training Institute for conduct of examination against consideration in the form of entrance fee and also on the services re....

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....of Skill Development. Therefore, services provided by a private ITI in respect of designated trades notified under Apprenticeship Act, 1961 are exempt from GST under Sl. No. 66 of notification No. 1136-F.T.[12/2017-ST(Rate)]. As corollary, services provided by a private ITI in respect of other than designated trades would be liable to pay GST and are not exempt. 3. With regard to the second issue....

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.... fee and also on the services relating to admission to or conduct of examination by such institutions, as these services are not covered by the exemption ibid. 4. As far as Government ITIs are concerned, services provided by a Government ITI to individual trainees/students, is exempt under Sl. No. 6 of 1136-F.T.[12/2017-ST(Rate)] dated 28.06.2017 as these are in the nature of services provided by....