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'Online courses offered to students abroad by Indian entity not taxable'

Place of service provision of service is in non-taxable territory and is therefore, not taxable

‘Online courses offered to students abroad by Indian entity not taxable’
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T N C Rajagopalan
What is the last date for claiming Merchandise Export from India Scheme (MEIS) scrips?
As per Para 3.15 (a) of the Handbook of Procedures, Vol. 1 (HBP), you can file an application for MEIS scrips within 12 months from the Let Export (LEO) date or within three months from the date of uploading of EDI shipping bills onto the DGFT server by Customs or printing/release of shipping bills for non-EDI shipping bills, whichever is later. Also, as per para 9.02 of the HBP, you get two more years to file the claims subject to imposition of late cut (up to