https://www.taxtmi.com/caselaws?id=790496 Digitally delivered coaching for competitive examinations remained commercial training and coaching because the live classes, recorded lectures, mentoring, doubt-clearing sessions, tests, and study material showed instructor-led training; the platform was only the mode of delivery, so the service did not fall within OIDAR. For place of supply, the specific rule for training services applied, and because the supplier's operations and the place of supply were both in Rajasthan, the supply was treated as intra-State despite students being outside the State. The tax liability was therefore CGST and Rajasthan SGST, not IGST. en-us Wed, 25 Mar 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790496 Digitally delivered coaching for competitive examinations remained commercial training and coaching because the live classes, recorded lectures, mentoring, doubt-clearing sessions, tests, and study material showed instructor-led training; the platform was only the mode of delivery, so the service did not fall within OIDAR. For place of supply, the specific rule for training services applied, and because the supplier's operations and the place of supply were both in Rajasthan, the supply was treated as intra-State despite students being outside the State. The tax liability was therefore CGST and Rajasthan SGST, not IGST. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790496