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?
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nSection 12 of the Act deals with the time of supply.
\nReply By Shyam Agarwal:
\nThe Reply:
\nSir, Thanks for consideration, but Section 12 of IGST Ac<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n held. Your coaching services cannot be termed as event. Section 12 (2) is the most appropriate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 11 RepliesGSTRespected 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 … Continue reading “Place of supply in case of Private coaching classes.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15288","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15288"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15288\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Shyam Agarwal:
\nThe Reply:
\nThanks 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.
\nReply By KASTURI SETHI:
\nThe Reply:
\nDear sir,
\nBoard's circulars have no statutory force. We are to rely on the Act.
\nReply By CASusheel Gupta:
\nThe Reply:
\nAgree with Kasturi Sir
\nSection 12(6) is not applicable as it is applicable only to "admission to a cultural, artistic, sporting, scientific, educational, entertainment event…….. ".
\nThere is difference between admission and regular coaching.
\nThanks and regards
\nReply By Shyam Agarwal:
\nThe Re<\/p>\n
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