GST applicability on online course

IGST 77 views 1 replies

A company with headquarters in the US buys an online course from another US company for its employees in India. Will the transaction attract 18% GST under OIDAR scheme?

Who will be the receiver of the service? US company who paid for the online course or the employees in India who used it?

Replies (1)

No, US company is the service receiver.


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