GST on services provided by Industrial Training Institutes (ITI)

Representations have been received requesting to clarify the following:
 

(a) Whether GST is payable on vocational training provided by private ITIs in designated trades and in other than designated trades.

(b) Whether GST is payable on the service, provided by a private Industrial Training Institute for conduct of examination against consideration in the form of entrance fee and also on the services relating to admission to or conduct of examination.