This discussion clarifies whether an NGO requires GST registration when undertaking a skill development contract valued at Rs. 80 lakh per year. It confirms that training provided under the Ministry of Skill Development and Entrepreneurship's Skill Development Initiative Scheme is exempt from GST. Therefore, GST registration is not necessary for the NGO in this scenario, as the threshold limit for exempt supplies does not apply.
19 April 2022
Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme is exempt from GST. Hence no need for GST registration for NGO.