TaxTMI 
TaxTMI 
TaxTMI 
GST of skill training services
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST of skill training services<br> Query (Issue) Started By: - POOJA AGARWAL Dated:- 10-5-2024 Last Reply Date:- 12-5-2024 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>A society registered under section 12AA of Income Tax Act, 1961 provides vocation training services to students as per agreement with state government, and training fee is borne by state government. The Society being fully....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... exempted from GST vide NN 12/20217 does not have GSTN and does not charge GST from the State Govt as well. For providing such services the society has entered into an agreement with another private limited co, who on behalf of society, will provide such training services. Whether that private limited co. shall charge GST on Invoices issue to Society for providing such training services? Please ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....suggest Reply By Shilpi Jain: The Reply: Under GST, there has to be an exemption provided to any taxable supply for it not to be liable to GST. Require further clarity on the course and its modalities to decide on the exemption. However, there are certain recognised trainings that are exempt from GST. If this is no one of them , GST will be liable. Reply By PRAVEEN SHARMA: The Reply: The pri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vate limited company, when providing vocational training services to the society, must evaluate whether the services it offers are independently exempt under the GST law. If the services provided by the private limited company do not specifically fall under any exemption notification applicable to their activities, then the company would be required to charge GST on the invoices issued to the soci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ety for providing such training services. It's important to note that the GST law's treatment of transactions between different entities depends on the specifics of the services provided and the nature of the entities involved. In this case, unless the services provided by the private limited company to the society are specifically exempted under any other entry of the GST exemption notif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ications, GST would be applicable on such services. Regards, CA. Praveen Sharma www.linkedin.com/in/capraveensh +91-9871530610 Reply By Padmanathan Kollengode: The Reply: Prima facie, it appears from the query that the society is the implementing agency for vocational training and not the Pvt Ltd. In such case, Pvt Ltd will not be able to claim the benefit of exemption under S No 71 of NN 12/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....20217. Reply By KASTURI SETHI: The Reply: The crucial point is that who is the service provider and who is service receiver and that can be ascertained only after perusing the terms and conditions of the agreement executed between the Private Ltd. Co. and the Society. The terms and conditions can be determinant factor.<br> Discussion Forum - Knowledge Sharing ....