Gst exemptipn

274 views 1 replies

Hi,

Following service is exempt from GST :

Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training

However if any registered person provides service to above (Eg renting premises to training providers above) , would there be GST applicable of the rent charged? 

Regards,

 

Replies (1)

GST is applicable on rent, because the provision clearly says that exemption is for services provided BY skill development agencies. So, services provided TO skill development agencies is not exempt.


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