Taxability of services provided by Industrial Training Institutes (ITI) – reg.
55/29/2018 Dated:- 10-8-2018 CGST – Circulars / Ordes
GST
CIRCULAR No. 55/29/2018-GST
F. No. 354/159/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 10th August, 2018
To
The Principal 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 training
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al Training Centre affiliated to NCVT (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 under Apprenticeship Act, 1961 are exempt from GST under Sr. No. 66 of notification No. 12/2017-CT(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, [Para 1(b) above], it is clarified t
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lso 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 12/2017-CT(R) dated 28.06.2017 as these are in the nature of services provided by the Central or State Government to individuals. Such exemption in relation to services provided by Government ITI would cover both – vocational training and examinations conducted by these Government ITIs.
5. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board.
Yours Sincerely
(Parmod Kumar)
OSD (TRU II)
Tele No.: 011
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