How is GST calculated if my training fees are subsidised?

Whether GST is charged on the gross or subsidised training fees depends on whether the subsidy/ grant is awarded to the eligible customer (i.e. trainee) or the GST-registered training provider.
 

1. Subsidy/ grant is awarded to the training provider
   
   If the subsidy/ grant is awarded to the GST-registered training provider so that it can charge the course fee at a subsidised rate, GST is chargeable on the subsidised training fees (i.e. net fees payable after deducting the subsidies).
    
2. Subsidy/ grant is awarded to the eligible trainee
   
   If the subsidy/grant is awarded to the trainee to help defray the cost of training fees, the GST-registered training provider should charge and account for GST on the gross training fees before deducting the subsidies. This is notwithstanding that the subsidies/grants may be credited to the training provider directly.
   
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