Page 172 - GSTL_16th July 2020_Vol. 38_Part 3

410 GST LAW TIMES [ Vol. 38
ephonic II coaching services to corporates, individuals or any other entities who
are outside India and since the services are provided to clients outside India and
amount is realized in foreign exchange the said services will be considered as
export of service and hence it is a zero-rated service under GST.
3. Contention - As per the concerned officer
3.1 Services provided by the applicant fall under SAC Code 998313 - In-
formation Technology (IT) consulting and support services as per Notification
No. 11/2017-C.T. (Rate). The place of supply of IT/ITES services is the location of
the recipient in terms of Section 13 of the IGST Act, 2017. However, if the recipi-
ent is not registered and his address is not available on the records of the suppli-
er, the place of supply would be the location of the supplier. Based on the loca-
tion of supplier and place of supply appropriate amount of SGST/CGST or IGST
shall be paid. GST rate for all kinds of IT Software supply : services, products,
supply on media, electronic download and temporary transfer of Intellectual
Property (IP) is 18%.
3.2 The jurisdictional officer has cited the provisions of Sections 13 and
15 of Central Goods & Services Tax Act, 2017, Sections 16 and Section 2(6) of
IGST Act, 2019 and has submitted that Export of IT services is treated as zero
rated supply. The jurisdictional officer has also cited Rule 96 of the CGST Rules,
2017 provides for procedure of export of services. However the jurisdictional
officer has not offered any comments on the questions raised by the applicant.
4. Hearing
Preliminary hearing in the matter was held on 7-1-2020. Ms. Shalini M.
Mittal, Proprietress along with Mrs. Shivashankari, C.A. appeared, and request-
ed for admission of their application. They have not submitted any further writ-
ten contention in this respect. Jurisdictional Officer Ms. Reena George, Supdt.,
appeared and made written submissions.
Final hearing was held on 11-2-2020 and was attended by Mrs. Shi-
vashankari, C.A., Authorized Representative of the applicant. Jurisdictional Of-
ficer Ms. Reena George, Supdt., appeared. We heard both the parties.
5. Observations and findings
5.1 We have gone through the facts of the case and the written submis-
sions made by both, the applicant and the departmental authority. The issue put
before us is in respect of taxability of online or telephonic educational coaching
rendered from India by the applicant to corporate individuals or any other enti-
ties residing outside India, is subject to GST and if so under which category is it
taxed and section/notification covered for the same.
5.2 We find that Applicant is registered under the GST ACT and en-
gaged in supply of Online or Telephonic IT Coaching services to the Corporates,
Individual or any other Entities situated abroad. For such supply, the considera-
tion is received by them in Foreign Exchange.
5.3 The first part of the question raised by them is whether online or
telephonic educational coaching from India for corporate, individuals or any
other entities residing abroad is subject to GST. The second part of the question
arises only if the answer to the first part is in the affirmative.

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