Classification of intern for GST and TDS.

For taxation and other purpose Is he an employee or a consultant providing professional services?

If he is treated as an employee, Professional tax is deducted and PF is also deducted, then he is an employee and the payment is outside the ambit of GST.

If he is a consultant is he exempted from GST(Income under 20L) or should we deduct GST?

Since his income is less than Rs.20 lacs, there is no GST implication. There is no provision for deduction of GST.