Question ID :
32781
Regarding Place of supply in case of Online Coaching /Training from outside India.
Sir, what will be place of supply if any person registered under GST receive Coaching / Training service in relation to his business from outside India. In this situation whether Section 13(3) of IGST Act shall apply... Or default section 13(2) shall apply because if section 13(3) shall apply then No liablity under RCM as place of supply is outside India & If section 13(2) shall apply then RCM shall apply as place of supply is in India i. e. Location of Recipient.. Please suggest...
Posted by
Shyamprakash Nagarmal Agarwal
on
Aug 24, 2018
Filed Under
GST
Coaching- physical- place of location of Service provider 13(3).
Online coaching - place of location of recipeint 13(2)
If recorded vidoes - OIDAR - if from foreign country- then that person needs to be registered.
Posted by
Madhukar N Hiregange on
Aug 25, 2018