Hello,
Suppose I have gst registration in Delhi & I give classes for MBA Entrance exams etc to students...
And students are across India...
So will place of supply will be Delhi (CGST & SGST) ?
As there may be cases where I may / may not have addresses of students.
Referred sec will be 12(2) of igst act.. right?
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Place of supply
Replies (5)
you have tor refer section 12 sub section (7) of IGST act 2017 , where in supply of service provided by organisation of education
institute to registered person then place of supply will be location of such person .
Supply to a person other than a registered person place of supply will event actually held .
please confirm with others also .
If you provide service in Delhi then you have to charge CGST and SGST as Place of supply is Delhi only as service is rendered within the state.
If recipient of service is registered then pos supply shall be location of person otherwise if recipient is not registered then pos shall be location of service actually performed .
Yes, POS is Delhi, so CGST and SGST applicable for intra supplies.
but classes are online
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