Central Board of Indirect Taxes and Customs (CBIC) has issued a circular (no. 55/29/2018-GST dated the 10th August, 2018) regarding 'Taxability of services provided by Industrial Training Institutes (ITI)', which reads as follows:-
Representations have been received requesting to clarify the following:
(a) Whether GST is payable on vocational training provided by private ITls in designated trades and in other than designated trades.
(b) Whether GST is payable on the service, provided by a private Industrial Training Institute for conduct of examination against consideration in the form of entrance fee and also on the services relating to admission to or conduct of examination.