https://www.taxtmi.com/highlights?id=103773 E-invoicing applies to coaching-service supplies genuinely made to registered recipients where the supplier falls within the notified class and no exclusion applies. Recipient status depends on an enforceable contractual liability to pay consideration; the student may be the beneficiary, while a parent, guardian or sponsoring enterprise may be the recipient only if contractual terms establish that liability. Mere fee payment or provision of a GSTIN is insufficient. Proposed-supply questions may be raised, but recipient identity and place of supply cannot be determined through advance ruling where they require transaction-specific assessment. Supplier e-invoicing obligations operate independently of the recipient's input tax credit eligibility or business purpose. en-us Tue, 15 Sep 2026 08:31:15 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103773 E-invoicing applies to coaching-service supplies genuinely made to registered recipients where the supplier falls within the notified class and no exclusion applies. Recipient status depends on an enforceable contractual liability to pay consideration; the student may be the beneficiary, while a parent, guardian or sponsoring enterprise may be the recipient only if contractual terms establish that liability. Mere fee payment or provision of a GSTIN is insufficient. Proposed-supply questions may be raised, but recipient identity and place of supply cannot be determined through advance ruling where they require transaction-specific assessment. Supplier e-invoicing obligations operate independently of the recipient's input tax credit eligibility or business purpose. Highlights GST Tue, 15 Sep 2026 08:31:15 +0530 https://www.taxtmi.com/highlights?id=103773