I'm an Indian tutor teaching students in the UAE online: what applies?
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Short answer
Live online classes for students who live in the UAE are usually an export of services: the place of supply is the student's location under section 13(2) of the IGST Act, so no GST is charged if all five export conditions are met.1 On the RBI side, each export needs an Export Declaration Form and payment within nine months of the invoice, and the usual purpose code is P1107 (Educational services).345 Income tax applies as business or professional income, but tutoring is not a "specified profession" for the 50% presumptive scheme.67
A Lucknow maths tutor coaching three teenagers in Dubai over video, or a Kathak teacher in Pune with a weekend batch in Abu Dhabi, is supplying a service from India to people abroad. GST, the Reserve Bank of India (RBI) and the Income-tax Act each look at that slightly differently.
Is online tutoring for UAE students an export for GST?
Usually yes. Section 2(6) of the IGST Act needs you in India, the recipient outside India, the place of supply outside India, payment in convertible foreign exchange, and no branch relationship.1 For an individual with no business establishment, the location of the recipient is their usual place of residence under section 2(14), and section 13(2) makes that the place of supply.1 A student who lives in Sharjah therefore puts the place of supply in the UAE.
Two formats change the answer. Classes needing the student's physical presence with you have their place of supply where performed, under section 13(3)(b), and a workshop held in India falls under section 13(5).1 A pre-recorded course may be an online information and database access or retrieval (OIDAR) service; see OIDAR services under GST.
If you are below ₹20 lakh of aggregate turnover you need not register.2 If registered, file a Letter of Undertaking and invoice without GST. Whether the education exemptions apply to you is covered in GST on online tutoring.
What does the RBI require?
From 1 October 2026, you file an Export Declaration Form (EDF) with your bank within 30 days from the end of the invoice month, or on or before the date payment is received.3 Each invoice must be realised within nine months of its date.4 The purpose code is usually P1107, "Educational services".5 Card payments through a cross-border payment aggregator are capped at ₹25 lakh per transaction, far above typical tuition fees.8
How is the income taxed in India?
As a resident, your tuition fees are taxable in India. Section 62(4) lists the specified professions for the 50% presumptive scheme, and teaching is not among them.6 Table row 1 of section 58(2) offers a business scheme at 6% of turnover received through banking or online modes and 8% of the rest, for turnover up to ₹2 crore, or ₹3 crore if cash receipts are within 5%.7 Whether tutoring is a business or a profession for you is worth settling once with a chartered accountant.
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]IGST Act, 2017 (as amended), sections 2(6), 2(14), 13 and 16, Maharashtra GST Department copy
- [2]Notification No. 10/2017-Integrated Tax (exemption from registration for inter-State suppliers of taxable services), GSTZen reproduction
- [3]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 3 and 5)
- [4]RBI: Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026 (amendment to regulation 5)
- [5]HDFC Bank: Inward Remittance Purpose Codes (bank reproduction of the RBI list, checked 28 October 2026)
- [6]Income Tax Department: Income-tax Act, 2025, section 62 (specified profession, sub-section (4))
- [7]Income Tax Department: Income-tax Act, 2025, section 58 (presumptive taxation, Table rows 1 and 3)
- [8]RBI: Master Direction on Regulation of Payment Aggregator, 15 September 2025, paragraph 11.d
Frequently asked questions
Is it still an export if the student visits me in India for some classes?+
Classes that need the student to be physically present with you have their place of supply where they are performed, under section 13(3)(b), so in-person classes in India are not an export.1
Do I need GST registration for a handful of UAE students?+
Not until aggregate turnover exceeds ₹20 lakh in a financial year (₹10 lakh in special category States).2
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.
Keep reading
How should online tutors and educators in India receive payments from students abroad?
How Indian online tutors and course creators get paid by students abroad: export status, in-person and event traps, purpose code P1107, EDF and income tax.
GSTDo I charge GST for online tutoring of students who live abroad?
Online tutoring for a student living abroad, paid in foreign currency, is usually an export of services. Where students live, who pays and when GST could apply.
Purpose codesWhich purpose code should I use for online tutoring income from abroad?
Indian tutors paid from abroad usually receive under P1107, the RBI educational services code. What it says, the alternatives and how to confirm it.
GSTWhat are OIDAR services under GST and who pays the tax?
What online information and database access or retrieval (OIDAR) services are under IGST section 2(17), how section 14 taxes them, and what it means for Indian exporters.