GST on IT training and exam

First of all, you need to determine the place of supply of service of training to the students base abroad. Section 13 of the IGST provides for the mechanism to ascertain the place of supply of service when either the supplier or recipient is based in the foreign country. In such cases, the general principle is that the place of supply is the location of the recipient of service. Undoubtedly, the location of the recipient of service is outside India. Therefore, the place of supply is outside India. Therefore, your supply is basically export of service which does not attract charging of GST.