Place of provision of service in case of online training to foreign students

This query is : Resolved 

19 October 2021 A training institution in India provides IT Training to students outside India online.
It is not an OIDAR as live tutor is providing the training
What will be the place of provision of service?
Can normal provision be applied as place of recipient i.e students is known to the institute

Is there any case law/AAR/notification justifying the similar situation as the above service would be treated as export if POPS is outside India and other conditions of export are satisfied

19 October 2021 Normal provision be applied as place of recipient.
It will fall under export of service.




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