Whether person providing services under Pradhan Mantri Kaushal Yojna on sub contract basis required GST Registration?

Reply—As per Sr. no. 69 of Notification no. 12/2017 (central tax rate) 28.06.2017, GST is not applicable on 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.

If your client is a training partner approved by the National Skill Development Corporation and fall under above category, GST will not applicable and no requirement to take registration.

Otherwise, it will be considered as taxable service and your client will be required to take registration if aggregate turnover is more than Rs. 20 lakhs during a financial year.