Services provided Outside India but receipts in Indian currency

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This discussion explores the Goods and Services Tax (GST) implications for a firm providing online tuition services to students residing outside India, where fees are paid in Indian Rupees. The core question is whether these services qualify as an export, even with INR payments, and if IGST is applicable. Advice suggests that the place of supply is crucial; if it's outside India, GST may not be payable. Professional consultation is recommended for clarity on disclosing the place of supply in B2C transactions and filing GSTR1.

jobin

jobin (Querist)
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15 February 2023 I would like to get an expert advice from you regarding my doubt about GST computation of a firm providing online tuition services to students, mostly NRI students residing abroad. As parents of these students are working abroad, they transfer tuition fees in Indian Rupees from their NRE A/c. Since the payments are received in Indian Rupees, this cannot be considered as export of services. So I assume that this falls under taxable services liable for GST. My query is whether IGST is applicable and if IGST is applicable how to disclose place of supply in B2C of GSTR1.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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15 February 2023 It can still be classified as exports. There are judgements to support this. Will also have to see what is the POS, because if POS(Place of supply) is outside India then even if it doesn't classify as export gst will not be payable. My suggestion is that you should take a paid professional opinion citing all details.