Question ID : 32781

Regarding Place of supply in case of Online Coaching /Training from outside India.

Sir, what will be place of supply if any person registered under GST receive Coaching / Training service in relation to his business from outside India. In this situation whether Section 13(3) of IGST Act shall apply... Or default section 13(2) shall apply because if section 13(3) shall apply then No liablity under RCM as place of supply is outside India & If section 13(2) shall apply then RCM shall apply as place of supply is in India i. e. Location of Recipient.. Please suggest...

posted by Shyamprakash Nagarmal Agarwal on Aug 24 2018 12:00AM