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.
Refer Place of supply of Service provisions under IGST Act,
When training/coaching service provider is located in India and such service is provided to an unregistered person (Student) located outside India, as per section 13(2) of the IGST Act 2017, the place of supply of such service shall be the location of the recipient (Student) if the address of the student is known to the training/coaching service provider.
If the address is not known, the place of supply shall be the location of training/coaching service provider.
accordingly, it can be treated as export of Service,
Dear Ankit,
Thank you so much for the response.
Ashani
CAclubindia
