TaxTMI 
TaxTMI 
TaxTMI 
Place of supply in case of Private coaching classes.
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....lace of supply in case of Private coaching classes.<br> Query (Issue) Started By: - Shyam Agarwal Dated:- 30-11-2018 Last Reply Date:- 2-12-2018 Goods and Services Tax - GST<br>Got 11 Replies<br>GST<br>Respected Experts, which section of place of supply will be applicable for PRIVATE Coaching classes whether Section 12(2)-General Rule or Section 12(5)-POS for Training and performance appraisal Rul....
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....e or Section 12(6) POS for admission to cultural, artistic or Educational etc. Which section of place of supply shall apply for Private coaching classes? Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Section 12 of the Act deals with the time of supply. Reply By Shyam Agarwal: The Reply: Sir, Thanks for consideration, but Section 12 of IGST Act deals with Place of supply for services where ser....
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....vice provider and service receiver both are in India. Kindly Check and suggest which sub section of section 12 should apply in case of private coaching classes? Reply By KASTURI SETHI: The Reply: Section 12(2) of IGST Act, 2017 is applicable to your supply of service (Coaching). Section 12(5) & (6) are not relevant in respect of your service. Reply By Shyam Agarwal: The Reply: Sir, As per GST ....
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....Flyer - There is mention of section 12(6) for Place of supply in case of Education services. Then why section 12(6) should not apply for Private coaching classes. Thanks Sir. Reply By KASTURI SETHI: The Reply: Section 12(6) is not meant for academic coaching. It talks of the event where actually held. Your coaching services cannot be termed as event. Section 12 (2) is the most appropriate. Repl....
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....y By Shyam Agarwal: The Reply: Thanks Sir but why GST Flyers issued by CBIC talks about section 12(6) as a place of supply for Educational services. Please throw some light sir. Reply By KASTURI SETHI: The Reply: Dear sir, Board's circulars have no statutory force. We are to rely on the Act. Reply By CASusheel Gupta: The Reply: Agree with Kasturi Sir Section 12(6) is not applicable as ....
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....it is applicable only to "admission to a cultural, artistic, sporting, scientific, educational, entertainment event........ ". There is difference between admission and regular coaching. Thanks and regards Reply By Shyam Agarwal: The Reply: Thanks to Kasturi Sir and Susheel Sir, then I want to confirm from Susheel Sir that In casd of Private Coaching classes Section 12(2) i.e. Defaul....
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....t rule of Place of supply shall be applicable as Kasturi Sir suggest.. Please confirm. Reply By CASusheel Gupta: The Reply: Default rule of Place of supply shall be applicable as suggested by Kasturi Sir . Reply By Shyam Agarwal: The Reply: Thanks a lot both Shri Kasturi Sir and Shri Susheel Sir.<br> Discussion Forum - Knowledge Sharing ....