ITI school sold the taxable goods

SRIDARAN V (55 Points)

05 March 2020  
ITI institution get exemption from the State govt. at TNGST & TNVAT Acts regime. for the reasons the goods are manufacture for training of students.
The same exemption/nil rated eligible in GST regime also? pl. give guidelines for this
ITI institution get exemption from the State govt. at TNGST & TNVAT Acts regime, for the reasons the goods are manufacture for training of students. They sold the wooden furniture to customers.
The same exemption/nil rated eligible in GST regime also? pl. give guidelines for this issue any experts.