TaxTMI 
TaxTMI 
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?
Place of supply in case of Private coaching classes.
30 Nov 2018 
11 Replies 
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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. (AI Summary)
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. (AI Summary)