Gst on selling online course to person outside India.

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Quick Summary

If you're selling online courses to individuals outside India via your website, you generally need to register for GST and submit a Letter of Undertaking (LUT). This allows you to treat the service as an export, meaning no GST is applicable. The exact procedure and potential tax implications depend on factors like data ownership, human intervention in content delivery, and whether you're acting as an intermediary.

Rohit

Rohit (Querist)

11 January 2020 If someone is selling online course through my website to people outside India. what will be its implementation under GST and tax laws?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

12 January 2020 Register under GST and submit letter of undertaking (LUT) in GST portal no GST applicable on such export of service.

Rohit

Rohit (Querist)

12 January 2020 And what is the procedure after submitting return? Will I get any credit ? And do there is any other implementation in any other tax?

Mahesh Paryani

Mahesh Paryani (Expert)

12 January 2020 Need more information to evaluate this question.
1) Who owns the data base?
2) Is there any human intervention done while delivering the content?
3) Who are the recipients (is he within taxable territory)?
4) Who is the service provider (is he within taxable territory)?
5) Are the recipients registered under GST?
6) Are you acting as an Intermediary?

Rohit

Rohit (Querist)

12 January 2020 Well , it is hosted on website whose domain is own by supplier. What will be result of data center is in India or outside India? We can't access database offline and consumer only have right to watch and ask query , no selling rights...

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