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Place of supply in case of Private coaching classes., Goods and Services Tax - GST

Issue Id: - 114363
Dated: 30-11-2018
By:- Shyam Agarwal
Place of supply in case of Private coaching classes.

  • Contents

Respected Experts, which section of place of supply will be applicable for PRIVATE Coaching classes whether Section 12(2)-General Rule or Section 12(5)-POS for Training and performance appraisal Rule or Section 12(6) POS for admission to cultural, artistic or Educational etc. Which section of place of supply shall apply for Private coaching classes?

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Showing Replies 1 to 11 of 11 Records

1 Dated: 1-12-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Section 12 of the Act deals with the time of supply.


2 Dated: 1-12-2018
By:- Shyam Agarwal

Sir, Thanks for consideration, but Section 12 of IGST Act deals with Place of supply for services where service provider and service receiver both are in India. Kindly Check and suggest which sub section of section 12 should apply in case of private coaching classes?


3 Dated: 1-12-2018
By:- KASTURI SETHI

Section 12(2) of IGST Act, 2017 is applicable to your supply of service (Coaching). Section 12(5) & (6) are not relevant in respect of your service.


4 Dated: 1-12-2018
By:- Shyam Agarwal

Sir, As per GST Flyer - There is mention of section 12(6) for Place of supply in case of Education services. Then why section 12(6) should not apply for Private coaching classes. Thanks Sir.


5 Dated: 1-12-2018
By:- KASTURI SETHI

Section 12(6) is not meant for academic coaching. It talks of the event where actually held. Your coaching services cannot be termed as event. Section 12 (2) is the most appropriate.


6 Dated: 1-12-2018
By:- Shyam Agarwal

Thanks Sir but why GST Flyers issued by CBIC talks about section 12(6) as a place of supply for Educational services. Please throw some light sir.


7 Dated: 1-12-2018
By:- KASTURI SETHI

Dear sir,

Board's circulars have no statutory force. We are to rely on the Act.


8 Dated: 2-12-2018
By:- CASusheel Gupta

Agree with Kasturi Sir

Section 12(6) is not applicable as it is applicable only to "admission to a cultural, artistic, sporting, scientific, educational, entertainment event........ ".

There is difference between admission and regular coaching.

Thanks and regards


9 Dated: 2-12-2018
By:- Shyam Agarwal

Thanks to Kasturi Sir and Susheel Sir, then I want to confirm from Susheel Sir that In casd of Private Coaching classes Section 12(2) i.e. Default rule of Place of supply shall be applicable as Kasturi Sir suggest.. Please confirm.


10 Dated: 2-12-2018
By:- CASusheel Gupta

Default rule of Place of supply shall be applicable as suggested by Kasturi Sir .


11 Dated: 2-12-2018
By:- Shyam Agarwal

Thanks a lot both Shri Kasturi Sir and Shri Susheel Sir.


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