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

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..... al Chief Commissioners / Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All). Madam/Sir, Subject: Taxability of services provided by Industrial Training Institutes (ITI) - reg. Representations have been received requesting to clarify the following: (a) Whether GST is payable on vocational trai .....

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..... T (National Council for Vocational Training) or SCVT (State Council for Vocational Training) offering courses in designated trade notified under 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 provided by a private ITI in respect of designated trades notified und .....

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..... b(iv)) under Sr. No. 66 of notification No. 12/2017-CT(Rate ) refers]. It is further clarified that in case of other than designated trades in private ITIs, GST shall be payable on the service 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 covere .....

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