TaxTMI 
TaxTMI 
TaxTMI 
I run a training consultancy firm in Kolkata ( Legal entity is partnership firm) and is registered for GST. Have conducted a training for a batch ten people from Bhutan for a duration of seven days in Delhi against which remuneration was credited to the Company's current account .The account transfer was initiated via RTGS bank transfer from ' Ministry of Health and Cultural Affairs ' Bhutan and is stated in the bank narration too. Do I need to pay GST? The amount has been credited in two batches.Are there any ways by which the GST amount need not be paid. Please note we have not registered for State GST in Delhi.
GST Query with regard to Training and Education Services
sujit ghosh
IGST applicability on exported training services: tax arises but may be refunded under export service rules. A Kolkata partnership supplied seven-day training in Delhi to Bhutanese participants with payment from the Bhutan Ministry. Respondents indicate that IGST applies to the cross-border training supply; one advises claiming refund as an export of services, while another states GST is payable. The document records these two operative positions without procedural detail on State registration. (AI Summary)
