TaxTMI 
TaxTMI 
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 ?
place of supply in case of online courses
01 Aug 2019 
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Place of supply for online training: location where services are performed determines CGST and SGST applicability.
Place of supply for online training to an unregistered person is the location where the services are actually performed, so in the example the place of supply is Chennai and the supply is subject to CGST and SGST; for OIDAR or other services where both supplier and recipient are in India the default place of supply rule uses the recipient's location to determine tax treatment. (AI Summary)
Place of supply for online training to an unregistered person is the location where the services are actually performed, so in the example the place of supply is Chennai and the supply is subject to CGST and SGST; for OIDAR or other services where both supplier and recipient are in India the default place of supply rule uses the recipient's location to determine tax treatment. (AI Summary)