TaxTMI 
TaxTMI 
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.
GST on on - line training
30 Oct 2021 
6 Replies 
3909 Views Asked by
Place of supply for online training: OIDAR classification versus live service determines GST liability and export treatment.
GST treatment hinges on whether online training is OIDAR (automated/recorded, limited human intervention) in which case place of supply is the recipient's location and GST would not apply, or a live, instructor led service (requiring human intervention) which is not OIDAR and may be treated under place of performance rules placing supply in India. (AI Summary)
GST treatment hinges on whether online training is OIDAR (automated/recorded, limited human intervention) in which case place of supply is the recipient's location and GST would not apply, or a live, instructor led service (requiring human intervention) which is not OIDAR and may be treated under place of performance rules placing supply in India. (AI Summary)