Place of supply in case of Private coaching classes.
Query (Issue) Started By: – Shyam Agarwal Dated:- 30-11-2018 Last Reply Date:- 2-12-2018 Goods and Services Tax – GST
Got 11 Replies
GST
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 Rule 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 Ac
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held. Your coaching services cannot be termed as event. Section 12 (2) is the most appropriate.
Reply 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 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 Re
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