place of supply in case of online courses

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how can we determine place of supply in case of online courses? for instance a student in Telangana State taking online course from chennai based institution, the institution registered under GST in Telangana also. now the GST payble under CGST/SGST or IGST ?

AI Summary

Determining GST Place of Supply for Online Courses: Chennai-Based Institution with Telangana Student. CGST and SGST Implications. A query was raised regarding the determination of the place of supply for GST purposes in the case of online courses, specifically when a student in Telangana enrolls in a course from a Chennai-based institution, which is also registered in Telangana. One response clarified that under the CGST Act, the institutions in Chennai and Telangana are distinct entities, and since the student is not a registered person, the place of supply is Chennai, requiring CGST and SGST payments. Another response discussed that for OIDAR services, if both supplier and recipient are in India, the place of supply is the recipient's location, following default rules.