Taxability of services provided by Industrial Training Institute (ITI)

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....dustrial Training Institute (ITI) - reg. Representations 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 or conduct of examination against consideration in the....

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....nder the Apprenticeship Act, 1961; or a Modular employable skill course, approved by NCVT run by a person registered with DG Training in Ministry of Skill Development. Therefore, services provide by a private ITI in respect of designated trades notified under Apprenticeship Act, 1961 are exempt from GST under Sr. N0. 66 of notification No. 38/1/2017-Fin(R&C)(12/2017-Rate). As corollary, services p....

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....case of other than designated trades in private ITIs, GST shall be payable on the services of conduct of examination against consideration in the form of entrance 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....