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?

AI Summary

Experts Clarify Section 12(2) IGST Act, 2017, as Key for GST Place of Supply in Private Coaching Services. A discussion on the appropriate section of the Goods and Services Tax (GST) Act for determining the place of supply for private coaching classes. The initial query questions whether Section 12(2), 12(5), or 12(6) applies. Experts clarify that Section 12(2) of the IGST Act, 2017, is relevant for private coaching services, as it covers general service supply rules. Sections 12(5) and 12(6), which relate to training, performance appraisal, and events, are deemed inapplicable. The discussion emphasizes reliance on the Act over non-statutory circulars, confirming Section 12(2) as the default rule.