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    <title>Place of supply in case of Private coaching classes.</title>
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    <description>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 &quot;event&quot; and Section 12(6) (admission to events) does not apply. Administrative flyers or circulars do not have statutory force and the Act&#039;s default place of supply rule should be followed where provider and recipient are in India.</description>
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      <description>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 &quot;event&quot; and Section 12(6) (admission to events) does not apply. Administrative flyers or circulars do not have statutory force and the Act&#039;s default place of supply rule should be followed where provider and recipient are in India.</description>
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