Goods and Services Tax – Started By: – Shyam Agarwal – Dated:- 30-11-2018 Last Replied Date:- 2-12-2018 – 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 Act deals with Place of supply for services where service provider and service receiver both a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Reply = Thanks to Kasturi Sir and Susheel Sir, then I want to confirm from Susheel Sir that In
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =