E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.

E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
Case-Laws
GST
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.
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