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Taxation Assam Ministry of Finance Assam Goods and Services Tax Act, 2017

Government of Assam issues Exemptions on Services provided in the areas of Education, Skill Development, Training, and Public Welfare

17-Oct-2025 | 8/2024-STATE TAX (RATE)

Government of Assam has amended an existing GST notification exempting services provided in the areas of education, skill development, training, and public welfare effective from 10th October 2024.

Key Highlights:
1. Certain training and coaching services including education, skill development, training, and public welfare provided by approved or recognised institutions are exempt from GST, subject to specified conditions.
2. The exemption covers vocational training and skill development programmes run by:
a. Government or government-approved institutions
b. National Skill Development Corporation (NSDC)
c. Sector Skill Councils
d. Institutions implementing government skill schemes
3. Training conducted under Central or State Government schemes such as skill development, employment generation, or livelihood programmes is also covered. Services related to industrial training institutes (ITIs) and other notified training bodies are specifically included under the exemption.
4. This exemption applies only when the services meet the definitions and conditions laid down in the notification (such as approval, recognition, or linkage to government schemes).

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