The company is engaged in providing online services to students like online exams and courses all over India. Fees collected is inclusive of tax. Students provide their email id and mobile number while registeration and payment is made through payment gateway (Razor pay) Later, Razor pay remits the money collected to company after deducting fees. In this case, whether company should charge CGST & SGST or IGST on fees collected by students?

Reply:- Please refer 'GST on Education services' by CBIC.

As per this in reply to question- What will be the Place of Supply of Educational Services where the location of supplier of services and the location of the recipient of services is in India? It is replied that
 As per section 12(6) of the IGST Act, 2017, the place of supply of services provided by way of admission to an educational or any other place and services ancillary thereto, shall be the place where the event is actually held or such other place is located.

Therefore, if the supply of service and place of service is within the state i.e. intrastate, company should charge CGST and SGST.

In case supply of service and place of service is outside state i.e interstate then company should charge IGST.