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A company sought clarification on whether the fees for its online training courses and the levies paid to a university were VAT exempt. The DGT ruled that if the service is automated and without human intervention, it is considered a service provided by electronic means and does not qualify for the educational exemption.
Question raised 1. Application of the educational exemption to the supply of online training courses in the collection of tuition fees from users and the taxability of the fee paid to the University.
Automated distance learning services that rely on an electronic network and require minimal human intervention are considered services provided by electronic means. These services do not benefit from an exemption under the VAT Act and must be taxed at the general rate of 21%. Likewise, the fee paid to the university for the right to provide such services is not an educational service, but rather a taxable supply.
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