Goods and Services Tax

Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019.
ERTS(T) 65/2017/Pt/303-33/2018-State Tax Dated:- 10-8-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification No. 33/2018-State Tax
Dated Shillong, the 10th August, 2018
No. ERTS(T) 65/2017/Pt/303 – ln exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act,2017 (Act No. 10 of2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, here

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Extend the furnishing return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019.
F-10-42/2018/CT/V (69)-34/2018-State Tax Dated:- 10-8-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, New Raipur
Naya Raipur, Dated 10th August, 2018
Notification
No. 34/2018-State Tax
No. F-10-42/2018/CT/V (69). -In exercise of the powers conferred by Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the

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Time period for furnishing details in FORM GSTR-1.
F-10-42/2018/CT/V (68)-33/2018-State Tax Dated:- 10-8-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, New Raipur
Naya Raipur, Dated 10th August, 2018
Notification
No. 33/2018-State Tax
No. F-10-42/2018/CT/V (68). -In exercise of the powers conferred by Section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financ

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GST – Due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 – Notification.
11/2018-Rc.46/2018/Taxation/A1 Dated:- 10-8-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Additional Chief Secretary / Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai-600 005.
No. 11/2018
Rc.46/2018/Taxation/A1
Chennai, Friday, August 10, 2018
Aadi 25, Vilambi, Thiruvalluvar Aandu-2049
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act No. 19 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereaf

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M/s Techtran Polylenses Ltd. Versus Commissioner of Central Tax, Hyderabad – GST (Vice-Versa)
Customs
2018 (8) TMI 1242 – CESTAT HYDERABAD – 2019 (370) E.L.T. 701 (Tri. – Hyd.)
CESTAT HYDERABAD – AT
Dated:- 10-8-2018
C/31228 & 31278/2017 – FINAL ORDER No. A/30926-30927/2018
Customs
Mr. M.V. Ravindran, Member (Judicial)
Shri M. Sivaraman, Advocate for the Assessee.
Shri M. Chandra Bose, Additional Joint Commissioner, Shri Dass Thavanam, Superintendent (AR) for the Revenue.
ORDER
[Order per: M.V. Ravindran]
These appeals are directed against Order-in-Appeal No. HYD-CUS-000-APP-072-17-18 dated 10.08.2017.
2. The appellant is a 100% EOU who is engaged in the manufacture/ processing of ophthalmic lenses/spectacle lenses. They were issued with permission under Section 58 of Customs Act, 1962 to be a customs private bonded warehouse. They had imported one “opto-tech free form lab set up with laser engraving mach, CNC blocker with premium software and accessories e

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ority confiscated the goods under Section 111(o) of the Act, 1962 but gave an option to redeem the goods on payment of Rs. 12,50,000/- and ordered recovery of Rs. 47,66,416/- being the duty payable along with interest in accordance with the bond executed by them read with Notification No. 52/2003- Cus. A sum of Rs. 6,00,000/- pre-paid was appropriated towards the duty so confirmed. A penalty of Rs. 47,66,416/- was imposed on the appellant under Section 111(o) of the Customs Act, 1962 (presumably under Section 112 of the Act, 1962). A penalty of Rs. 50,000/- each on S/Shri Chiguruapti Jayaram, Non-Executive Chairman and C. K. Hariharan, GM (Technical) of the appellant company under Section 117 of the Act, 1962 was also imposed.
3. Aggrieved by such an order, an appeal was preferred before the First Appellate Authority. The First Appellate Authority after following due process of law, as reduced the penalty imposed but upheld the Order-in-Original on the confirmation of the demands so r

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tion No. 52/2003 -CUS in relation to capital goods which were imported without payment of duty.
7. I find that there is no dispute that the capital goods which were imported without payment of duty claiming the benefit of Notification No. 52/2003 were transferred out of the EOU after their importation and bonding in the EOU. Though, there is a claim of the appellant the machinery was not installed in DTA unit, it is a finding of the Adjudicating Authority that the machinery was installed and used for the manufacture of the goods in DTA unit. I find that in the case in hand, both the Lower Authorities have recorded a concurrent finding and the machinery which were imported by claiming the exemption for installation in EOU, were not installed, were found in DTA. Appellant was not able to produce any documents to show that they done so by seeking the permission of the Revenue Authorities.
8. In my considered view, in the absence of any such evidence, the action of the appellant to remov

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Prescribing the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 Crore for the period from July, 2018 to March, 2019.
F.12(46)FD/Tax/2017-Pt-II-087 Dated:- 10-8-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: August 10, 2018
In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the prece

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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
(1-K/2018) No. KGST.CR.01/2017-18 Dated:- 10-8-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
Office of the Commissioner of Commercial Taxes (Karnataka)
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (1-K / 2018)
No. KGST.CR.01/17-18, Dated: 10.08.2018
In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on

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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019
(14/2018) No. FD 47 CSL 2017 Dated:- 10-8-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (14/2018)
No. FD 47 CSL 2017, Bengaluru, dated: 10/08/2018
In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in t

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Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores for the months from July, 2018 to March, 2019
I-J / 2018 Dated:- 10-8-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
Office of the Commissioner of Commercial Taxes (Karnataka)
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (I-J / 2018)
No. KGST.CR.01/17-18, Dated: 10.08.2018
In exercise of the powers conferred by the second proviso to sub section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations of the Council,

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CGST C.C & C. E-JABALPUR Versus MAHAKAUSHAL TRANSPORT CO
Service Tax
2018 (8) TMI 1109 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 10-8-2018
ST/55393/2013-DB – FINAL ORDER NO. 52756/2018
Service Tax
Shri Anil Choudhary, Member (Judicial) and Shri C.L. Mahar, Member (Technical)
Shri G.R. Singh, AR for the Appellant
Shri Manish Saharan, Advocate for the Respondent
ORDER
Per C.L. Mahar:
Brief facts of the matter are that Commissioner of Central Excise, Bhopal has filed the appeal before this Tribunal against the Order-in-Appeal No. 200/BPL/2012 dated 08/10/2012 passed by Commissioner of Central Excise & Service Tax, Bhopal (Appeal). When on the previous occasion this appeal has come for hearing before this Tribunal, the same was dismissed on the ground that the appeal was under the monetary limit for filing appeal before CESTAT. As per the Litigation Policy for filing appeal before CESTAT, High Court and Supreme Court issued by vide CBECs instructions

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' which are of legal and recurring nature.
3. After hearing both the sides, the above mentioned ROM was decided and appeal was restored vide this Tribunal's Final Order No. 50357/2018 dated 15/06/2018.
4. The issue before us is to determine the classification of service rendered by respondent assessee M/s Mahakaushal Transport Company wherein the respondent assessee have been undertaking following works:-
a. Hiring of backhoe/pay loader siding including mechanical unloading;
b. Hiring of pay-loader for loading or coal wagon at different siding of M/s Western Coal Ltd; and
c. Removal of all types of material by hiring of equipment such as HEMM, tippers, loading, transportation and dumping at specified places.
5. We have also perused the salient features of the contract which the respondent assessee has entered with M/s Western Coal Field, Chhindwara wherein it has been provided that the respondent assessee will undertake the work of loading of coal by Pay Loader and Transportation

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artment that the kind of service rendered by the respondent assessee is a more appropriately classifiable under the category of “Cargo Handling Service” rather than “Transport of Goods by Road Service” and thus an amount of Rs. 1,89,938/- has been evaded by the respondent assessee.
7. We have heard both sides and gone through the record of appeal. From the record of the appeal it appears that the matter under consideration is no longer res integra in view of the Hon'ble Supreme Court decision in case of Commissioner Central Excise & Service Tax, Raipur V/s Singh Transporters 2017 (4) GSTL 3 (SC) wherein the Hon'ble Supreme Court has held that the activity undertaken by the assessee of transporting of the coal from the pithead of the mines to railway sidings within the mining area is more appropriately classifiable under service head of Transport of Goods by Road Service. The relevant extract of the above judgment is reproduced here below:-
“6. Be that as it may, even if the relied up

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Extension of time for payment of tax for discharging tax liability as per form GSTR-3B.
11872/CT.,/Pol-41/1/2017-Policy Dated:- 10-8-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
Commissionerate of CT and GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
No. 11872/CT.,/Pol-41/1/2017-Policy
Dated 10.08.2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 201 7 (Odisha Act 7 of 2017) (hereafter in this notification to as the said Act) read with sub-rule (5) or rule 61 or the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), l, Saswat Mishra, IAS, Commissioner of State Tax, on the reco

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Prescribing the due dates for quarterly furnishing of Form GSTR-1 for those taxpayers with aggregate turnover up to 1.5 crore for the period from July,2018 to March, 2019.
26518–FIN-CT1-TAX-0043/2017 Dated:- 10-8-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 10th August, 2018
S.R.O. No. – In exercise of the powers conferred by section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons having aggregate turnover of up to 1.5 crore rupees(rupees one cror

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Due dates for filing FORM GSTR-3B for the months from July,2018 to Mar,2019
CT/LEG/GST-NT/12/17/654 Dated:- 10-8-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 10th August, 2018
NOTIFICATION- 12/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in

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Due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
F17 (131) ACCT/ GST/2017/3765 Dated:- 10-8-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
NOTIFICATION
Jaipur, Dated: 10 August, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereafter in this notification referred to as the said Act, read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby specify that the re

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Extension of Special Campaign for GST Migration Pending cases. Reference: Trade Circular 18 T of 2018 issued dt. 31-07-2018.
19T of 2018 Dated:- 10-8-2018 Maharashtra SGST
GST – States
Office of the
Commissioner of sales Tax,
Maharashtra State,
8th Flr., Vikrikar Bhavan,
Mazgaon, Mumbai-400010
TRADE CIRCULAR
No. JCST/Mahavikas/GST Enrolment/2018-19/B-675 Mumbai Dt. 10/08/2018
Trade Circular No. 19T of 2018
Subject: Extension of Special Campaign for GST Migration Pending cases. Reference: Trade Circular 18 T of 2018 issued dt. 31-07-2018.
GST Council in 28th meeting approved opening of Migration window for taxpayers, who have filed Part A of GST REG-26, but not completed Part B of said form. Accordingly, Maharashtra State

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up to 10 August 2018, at the Specialized desks are being shared with GSTN for re-opening of migration window. List of all such cases shared with GSTN will be published on 13-08-2018 at below link –
https://www.mahagst.gov.in/mr/general-informations/57
The cases communicated to GSTN by department will further be analysed at the end of GSTN and GSTN will select the taxpayers, who have filed Part A of GST REG-26, but not completed Part B of said form. Such cases, selected by GSTN for opening of migration window, will also be published at the above link, once such information is received from GSTN.
B) Pending Migration cases shared earlier through IT Redressal Mechanism:
Department had issued Trade Circular 13T of 2018 dt. 17-04-2018 and

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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
17/2018-C.T./GST Dated:- 10-8-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 17/2018-C.T./GST
Dated: 10.08.2018
Notification No. 34/2018 – State Tax
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore for the months of July, 2018 to March, 2019
16/2018–C.T./GST Dated:- 10-8-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 16/2018-C.T./GST
Dated: 10.08.2018
Notification No. 32/2018 – State Tax
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification

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Prescribe the due dates for furnishing the details of outward supply of goods or services or both for GSTR1 from July 2018 to march 2019
S.O. 224 Dated:- 10-8-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 10th August 2018
S.O. 224- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special

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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July,2018 to March, 2019
S.O. 225 Dated:- 10-8-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 10th August 2018
S.O. 225- In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to Marc

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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July,2018 to March, 2019
CT/GST-14/2017/137 Dated:- 10-8-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN
NOTIFICATION No. 12/2018-GST
The 10th August, 2018
No. CT/GST-14/2017/137 – In exercise of the conferred by section 168 of the Assam Goods and Services Tax Act, 2017. (Assam Act Nos XXVIII of 2017) (hereafter in this notification referred to as “the said Act") read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the "said rules”, the Commissioner, on the re

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Prescribe the due dates for filing form GSTR 3B for the months from July 2018 to March 2019
34/2018-State Tax Dated:- 10-8-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Notification No. 34/2018-State Tax,
Dated the 10th August, 2018
No. GSL/S.168/B.20 – In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, on the recommendations of the Counc

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Prescribe the due dates for furnishing the details of outward supply of goods or services or both for GSTR1 from July 2018 to march 2019
33/2018-State Tax Dated:- 10-8-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar,
Notification No. 33/2018-State Tax,
Dated the 10th August, 2018
No. (GHN-75) GST-2018/S.148(8)TH : In exercise of the powers The Gujarat Goods and conferred by section 148 of the Gujarat Goods and Services Tax Services Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred Tax Act, to as the said Act), the Government of Gujarat, on the 2017 recommendations of the Council, hereby notifies the registered persons having aggregate tur

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Notification under section 168 read with Rule 61(5) of HGST Rules to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 under HGST Act, 2017
76/GST-2 Dated:- 10-8-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 10th August, 2018
No.76/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, on the recommend

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Notification under section 148 to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore for the period from July, 2018 to March, 2019 under HGST Act, 2017.
75/GST-2 Dated:- 10-8-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 10th August, 2018
No.75/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of upto 1.5 crore rupe

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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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