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