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Do I charge GST for online tutoring of students who live abroad?

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Editorial team, serviceexportguide.com
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Editorial team
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2 min read

Short answer

Usually not. Online tutoring for a student who lives outside India is an export of services when all five conditions in section 2(6) of the IGST Act are met, and for an individual with no business establishment the recipient's location is their usual place of residence.1 Live online classes do not need the student's physical presence with you, so the default place of supply in section 13(2), the recipient's location, applies.2 Payment must come in convertible foreign exchange or rupees where the RBI permits.1

Indian tutors teach maths to students in the Gulf, English to learners in Japan, music to children in the US and test preparation to students in the UK, all over video calls. For GST, the question is whether each of these is an export of services.

Why is online tutoring for a student abroad usually an export?

Online tutoring for a student abroad is usually an export because it meets the five conditions of section 2(6) of the IGST Act:1

  1. You, the tutor, are located in India.
  2. The student is located outside India.
  3. The place of supply is outside India.
  4. You are paid in convertible foreign exchange, or in rupees where the RBI permits.
  5. You and the student are not establishments of the same person.

Most students are individuals with no business establishment. Section 2(14)(d) of the IGST Act then takes their usual place of residence as their location.1 A student who lives in Dubai is located in Dubai, even if their family is Indian.

Where is the place of supply for a live online class?

The place of supply for a live online class is normally the student's location, under the default rule in section 13(2).2 Section 13(3)(b) applies a different rule to services that require the individual's physical presence with the supplier, but a class over video does not need that.2 If the student or a parent's employer is a business, for example a company paying for staff training, the company's establishment receiving the service is the recipient.1

When could GST apply?

GST could apply when a condition fails:

  • The student lives in India. A student in Pune taught over video is a domestic recipient, whatever the course.1
  • Payment is a domestic rupee transfer. Condition (iv) needs convertible foreign exchange or rupees where the RBI permits.1
  • Lessons happen in person in India. Section 13(3)(b) puts the place of supply where the service is performed.2
  • The student's location is not known. The proviso to section 13(2) then uses the supplier's location, India.2

Keep each student's country of residence and the payer's details on your invoice or enrolment form.

Do I need to be registered?

Not below the threshold. A tutor must register once aggregate turnover in the financial year exceeds ₹20 lakh, or ₹10 lakh in special category States.3 Below it you charge no GST and file no Letter of Undertaking. See GST registration for freelancers. This page assumes your tutoring is a taxable service; if you teach as part of a recognised educational institution, check its position with a chartered accountant (CA).

How did we verify this?

We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.

  1. [1]CBIC: IGST Act, 2017, section 2, clauses (6) export of services and (14) location of the recipient of services
  2. [2]CBIC: IGST Act, 2017, section 13 (place of supply where supplier or recipient is outside India)
  3. [3]CBIC: CGST Act, 2017, section 22 (persons liable for registration)

Frequently asked questions

The student lives in Canada but the parents pay from India in rupees. Is it an export?+

Probably not. Condition (iv) of section 2(6) needs payment in convertible foreign exchange or in rupees where the RBI permits, and a domestic rupee transfer from the parents may not meet it. Ask a CA.1

What if the student travels to India for in-person sessions?+

Section 13(3)(b) puts the place of supply where the service is actually performed when it requires the individual's physical presence with the supplier, which would be India for those sessions.2

Do I need GST registration as an online tutor with only foreign students?+

Not until aggregate turnover in a financial year exceeds ₹20 lakh (₹10 lakh in special category States), and foreign tutoring income counts towards it.3

I teach through an online tutoring platform. Who is my recipient?+

It depends on the platform's terms: whether the student contracts with you or the platform buys your service. Read the terms and keep them with your records.

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

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