Place of supply in case of Private coaching classes.

[Shyam Agarwal]

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?

[DR.MARIAPPAN GOVINDARAJAN]

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

[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?

[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.

[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.

[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.

[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.

[KASTURI SETHI]

Dear sir,

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

[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

[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.

[CASusheel Gupta]

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

[Shyam Agarwal]

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

AI Summary

Place of supply for private coaching services: the general rule governs, not event or admission provisions. Place of supply for private coaching services is governed by the general rule in Section 12(2) of the IGST Act; coaching is not an 'event' and Section 12(6) (admission to events) does not apply. Administrative flyers or circulars do not have statutory force and the Act's default place of supply rule should be followed where provider and recipient are in India.