Is GST registration mandatory for online sale of courses

1. selling courses would most probably attract lower threshold limit ie 20 lakhs unless what you are selling constitutes "selling of goods". 

2. a lot of things come into play for gst registration when you are selling online such as payment gateway may ask for it.

It means we wont be requiring to register our self under GST since beginning and can sell our courses till thresh hold limit of 20 lakhs all across India. 

yes. the requirement for registration triggers at 20 lakhs turnover. 

Online courses sold by a private individual or company are NOT covered by the GST education exemption. Here is the exact position.

The GST exemption for education (Notification 12/2017 - Central Tax Rate) applies to services provided by:
- Recognised schools/colleges/universities under a government statute
- Vocational courses at accredited institutes
- Coaching/tuition for below Class 12 students (exempt in some states)

Private online courses (skills, professional certifications, recorded video courses, live webinars) are taxable at 18% GST under SAC 9992 (Education services).

When registration is mandatory:
1. Turnover exceeds Rs 20 lakh in a financial year (Rs 10 lakh for Manipur, Mizoram, Nagaland, Tripura, Puducherry).
2. You supply to students in other states (interstate supply). This triggers mandatory registration from the very first rupee, regardless of turnover ,  there is NO threshold exemption for interstate supplies of taxable services.

So if you sell to students nationwide via your website, GST registration is required even if total revenue is Rs 5 lakh.

This [GST registration guide](https://taxgarden.in/blog/gst-on-software-it-services-saas-india-2026-sac-codes) covers SAC codes and registration thresholds for digital and service businesses in detail.

Online courses sold by a private individual or company are NOT covered by the GST education exemption. Here is the exact position.

The GST exemption for education (Notification 12/2017 - Central Tax Rate) applies to services provided by:
- Recognised schools/colleges/universities under a government statute
- Vocational courses at accredited institutes
- Coaching/tuition for below Class 12 students (exempt in some states)

Private online courses (skills, professional certifications, recorded video courses, live webinars) are taxable at 18% GST under SAC 9992 (Education services).

When registration is mandatory:
1. Turnover exceeds Rs 20 lakh in a financial year (Rs 10 lakh for Manipur, Mizoram, Nagaland, Tripura, Puducherry).
2. You supply to students in other states (interstate supply). This triggers mandatory registration from the very first rupee, regardless of turnover ,  there is NO threshold exemption for interstate supplies of taxable services.

So if you sell to students nationwide via your website, GST registration is required even if total revenue is Rs 5 lakh.

This [GST registration guide](https://taxgarden.in/blog/gst-on-software-it-services-saas-india-2026-sac-codes) covers SAC codes and registration thresholds for digital and service businesses in detail.