06 July 2020
The Person Register in India . he provide management tanning services to UK company online . he is not going abroad for given training he is given Training through online base like online seminars .
so My question is which is place of supply ??? . he is liable to pay Tax ???? if he has LUT ??? which Tax is Applicable CGST +SGST or IGST???
06 July 2020
In my view, It is an export of services (subject to fulfillment of other conditions ) and IGST shall be levied.
Sec 13 of IGST deals with the supply where either supplier or recipient is outside India. There are specific provisions under sec 13(3) to Sec 13(13) for the place of Supply and if services do not fall under these sections - general provisions ( location of the recipient of services ) are applicable.
online training is not covered under a specific list of services.
CAclubindia
