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GST on Online Education courses Provided from India or outside India

Complexity is always being felt regarding provisions of GST on online education courses. In this article, we have tried to simplify it for the benefit of Readers.


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As per Section 2(17) of IGST Act, 2017, Services whose delivery is mediated by the information technology over the internet or an electronic network and the nature of which renders their supply impossible to ensure in the absence of information technology are considered as Online Information and Database Access or Retrieval Services (OIDAR).


GST provisions in case Online Education Course is provided from India


In case course is being provided by the Education Institution related to courses recognised by law are exempt. For instance Graduation or Post Graduation Courses offered by Indian Universities through online mode is exempt from GST.


In case, course is not recognised, in that GST needs to be discharged as per normal provisions by the Service Provider. Further, whether it will be intra-state or inter-state supply will depend upon the address on record of the student.


For instance, Course Provider is in Delhi and Student Address on record is of Haryana, It will be inter-state supply.


GST provisions in case Online Education Course is provided from Outside India


First of all, it should be noted that it is not an exempt supply. However, Taxability of Online Education Course is very complex in nature. The same has been simplified by us in a separate article which can be read at : GST on OIDAR Service


Summary of Provisions are summarised as below:




Disclaimer: We have taken due care to the best of our knowledge while explaining the provisions surrounding the issue purely for informational/academic purpose. It should not be considered as professional advice or consultancy to be relied upon. While due care has been taken by Fab Gyan in preparing this article, certain mistakes and omissions may creep in. The Fab Gyan or its Author does not accept any liability for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon.


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