Goods and Services Tax – 55/29/2018 – Dated:- 10-8-2018 – 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 provided by private ITIs in designated trades and in other than designated trades. (b) Whether GST i
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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 that in case of designated trades, services provided by a private ITI by way of conduct of entrance exami
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rvices 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.: 011-23092374 E-mail: parmodkumar.71@gov.in – Circular – Trade Notice – Public Notice – Instructions – Office order
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