GST on on - line training

[Kaustubh Karandikar]

XYZ(India) recovered amount from PQR, Singapore towards on – line training given to the customer of PQR, Singapore. The training was given from India by XYZ. Is XYZ required to pay GST on the amount recovered? In my view, it will fall under Section 13(12) of IGST Act, 2017 and as per this since the location of the recipient of services is outside India, XYZ not required to pay GST. Expert’s views please.

AI Summary

Debate on GST Applicability for XYZ's Online Training Services to PQR Under Section 13(12) of IGST Act, 2017 An online forum discussed whether GST applies to an Indian company, XYZ, for online training services provided to a Singapore-based company, PQR. The initial query suggested that since the recipient is outside India, GST might not be applicable under Section 13(12) of the IGST Act, 2017. Various experts debated whether these services qualify as Online Information and Database Access or Retrieval (OIDAR) services, which would affect the GST applicability. Some argued that the location of the service performance and the nature of the training (live or recorded) could influence the tax obligation. The discussion highlighted differing interpretations of the IGST Act provisions.