Online Coaching Not OIDAR as Human Intervention Dominates Service: AAR Rajasthan

In re Allen Career Institute Private Limited (GST AAR Rajasthan) In In re Allen Career Institute Private Limited, the Authority for Advance Ruling, Rajasthan examined whether online coaching services delivered through live and recorded digital platforms qualify as “online information and database access or retrieval services” (OIDAR) under HSN 998433 or as “commercial training and coaching services” under HSN 999293, and the applicable tax treatment when students are located outside Rajasthan. The applicant, a coaching institute providing offline and online education, argued that its d...