Vocational training by private ITIs for designated trade exempt from GST, clarifies CBIC

CBIC issues clarification on taxability of services provided by Industrial Training Institutes (ITI) under GST; States that vocational training provided by private ITIs in respect of designated trades notified under Apprenticeship Act are exempt from GST under Sr. No. 66 of Notification No. 12/2017–Central Tax (Rate); Similarly, in case of designated trades, services provided by a private ITI by way of conduct of entrance examination against consideration in form of entranc...