Place of provision of service in case of online training to foreign students
This query is : Resolved
Leena Lachhani
(Querist)
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
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
CA R SEETHARAMAN
(Expert)
19 October 2021
Normal provision be applied as place of recipient.
It will fall under export of service.
It will fall under export of service.
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