Is Online Tutoring for American students from India exempt from GST

Ashani Dasgupta (others) (10 Points)

14 June 2022  

We have a private limited company registered in Kolkata.

We sell online courses consisting of live classes to students who live in the United States. This is not sold for any university admission etc. These are math and science tutoring classes.

The tutors are in India. The students are in USA. They pay us in US dollars directly (via payment gateway)

Can these be regarded as export of services hence exempt from GST? Thanks in advance.