Tag Archives: AUTHORITY FOR ADVANCE RULING

Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST

By | June 10, 2026

Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST Issue Classification of Service: Whether online live coaching, pre-recorded video courses, and app-based doubt-solving services provided by a coaching institute qualify as “Online Information and Database Access or Retrieval” (OIDAR) services or must be classified as “Commercial Training and Coaching… Read More »