# Skill Development Services – Entry 69

## Eligible Service Providers

Any services provided by –

(a) The National Skill Development Corporation (NSDC) set up by the Government of India;

(b) The National Council for Vocational Education and Training (NCVET);

(d) An Assessment Agency recognised by NCVET;

(e) A Training Body accredited with an Awarding Body recognised by NCVET; OR

(f) A Training Partner approved by NSDC.

## Eligible Activity

The services must be in relation to –

i. The National Skill Development Programme or any other scheme implemented by NSDC;

ii. A vocational skill development course under the National Skill Certification and Monetary Reward Scheme; OR

iii. Any National Skill Qualification Framework (NSQF)-aligned qualification or skill for which NCVET has approved a qualification package.

## Both Tests Must Be Met

WHO (Provider must be one of (a)–(f)), AND
WHAT (Activity must fall within (i)–(iii)).

If either limb is not satisfied, the service is taxable.

Worked example

### Example 1

Example: An NSDC-approved Training Partner conducts a course aligned to an NSQF qualification package approved by NCVET → EXEMPT under Entry 69.

### Example 2

Example: The same Training Partner runs a soft-skills programme not aligned with any NSQF qualification package → TAXABLE (provider qualifies but activity doesn't).

⚠️ Common exam mistakes

Assuming every course of an NSDC partner is exempt – activity must also match (i)–(iii).
Treating private skill institutes (not NSDC-approved / NCVET-recognised) as exempt under Entry 69.

Reference: Entry 69 — Notification No. 12/2017-CT(R)

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