Is there VAT on e learning?

Fully online courses, with non-matriculated learners, are classified as ‘digital services’ and their income is subject to VAT (currently 20\%). This levy applies to the fees charged.

Is distance learning VAT exempt?

The provision of distance learning was a part of education which qualifies for exemption from VAT.

What is the difference between E Learning and E content?

E-learning is very broad term. E-learning is defined as any learning happens by electronic media. Content: something that is to be expressed through some medium as speech, writing or any of various arts. If the content is delivered through electronic media then it is called e-content.

Is E Learning educational platform?

An online learning platform is an information system that provides a safe learning environment where students can take online courses. While some of these course marketplaces are used to feature online courses that you can create, the majority are more educational-based and strictly offer university-level education.

Are educational services taxable?

Well, educational services are often tax-exempt, while digital services often require a specific digital tax.

Are online courses taxed in India?

As of today, online courses are not explicitly exempted from GST. These services are taxable at the rate of 18\% ( 9\% CGST + 9\% SGST).

Is professional training VAT exempt?

Given that the consideration is primarily funded according to government acts (for instance, apprenticeships act or employment training act), educational or vocational training, along with any necessary goods supplied by the same person, is exempt.

Is eLearning the same as online learning?

e-Learning allows the students to interact with their teacher only through the internet. Online, on the other hand, allows the students to use a virtual conferencing software like ezTalks Cloud Meeting etc. to interact with their teacher face-to-face along with learning online through the internet.

Is mobile learning same as online learning?

With eLearning, learning happens via desktop computers and laptops, so learners are confined to their desks for study purposes. With mLearning, learning happens via mobile devices like smartphones and tablets, allowing learning on the go.

What is online educational platform?

The online learning platform allows learners to dip in and out at times that suit them. Learners can also engage with an online education platform wherever they are, on whatever digital device is available to them.

Is the sale of online education services taxable?

Sales of live digital online educational services are not taxable Sales of digital books and videos and tangible books and videos are generally taxable Sales of pre-recorded seminars and webinars (downloaded or streamed) are generally taxable

What are the EU VAT guidelines for online courses?

Basically, the EU VAT guidelines for online courses are very similar to those of the SSUTA: NOT SUBJECT TO DIGITAL TAX: Live courses or webinars.* NOT SUBJECT TO DIGITAL TAX: Any online courses that earn educational credit for the student toward some kind of degree. TAXED: automatic, delivered electronically, and no human interaction.

What is the VAT exemption for Education and training?

The VAT Act 1994, Schedule 9, Group 6 provides exemption for the provision of education, vocational training and closely-related goods and services. The Value Added Tax (Education) Order 2013 concerns supplies of research. 2. Business activities for VAT purposes

Are online courses subject to digital tax?

NOT SUBJECT TO DIGITAL TAX: Any online courses that earn educational credit for the student toward some kind of degree. TAXED: automatic, delivered electronically, and no human interaction. In cases where VAT does apply, you must charge the VAT digital tax rate of the country where your customer lives.