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GST On Skill Development

The document outlines the exemptions from GST for various skill development services provided by entities approved by the National Skill Development Corporation (NSDC) and related government programs. It details specific exemptions for services related to national skill development programs, vocational training courses, and assessments under the Skill Development Initiative Scheme. The Adamas group is mentioned as being involved in skill development training projects that are exempt from GST, resulting in no input or output GST implications for them.

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129 views1 page

GST On Skill Development

The document outlines the exemptions from GST for various skill development services provided by entities approved by the National Skill Development Corporation (NSDC) and related government programs. It details specific exemptions for services related to national skill development programs, vocational training courses, and assessments under the Skill Development Initiative Scheme. The Adamas group is mentioned as being involved in skill development training projects that are exempt from GST, resulting in no input or output GST implications for them.

Uploaded by

mail.mainaksaha
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Implication of GST on Skill Development

Exemptions in relation to Skill development

Any services provided by, (a) the National Skill Development Corporation set up by the Government of
India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an
assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council,
in relation to :-

i. the National Skill Development Programme implemented by the National Skill Development
Corporation; or
ii. a vocational skill development course under the National Skill Certification and Monetary
Reward Scheme; or
iii. any other Scheme implemented by the National Skill Development Corporation.
iv. The national skill development programs approved by NSDC Vocational skill development
program approved under national skill certification and monetary reward scheme
v. Any scheme implemented by NSDC with training partners

• Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of
Skill Development and Entrepreneurship by way of assessments under the Skill Development
Initiative Scheme is exempt from GST.

• Services provided by training providers (Project implementation agencies) under Deen Dayal
Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development,
Government of India by way of offering skill or vocational training courses certified by the National
Council for Vocational Training are exempt from GST.

• Services provided to the Central Government, State Government, Union territory administration
under any training programme for which total expenditure is borne by the Central Government, State
Government, Union territory administration.

Adamas group is currently engaged in the skill development training programs procuring projects
from one or more PIA (Project Implementing Agency) affiliated to NSDC directly, who are by default
exempted from GST. Also Adamas group is outsourcing the procured project to other TC (Training
Centres) who are not eligible to GST due to turn over less than 50 lakhs.

In this circumstances there will be no scope of neither input nor Output GST for Adamas.

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