Place of supply

[Guest]

If online training and performance appraisal service is provided to a person other than registered person, then what would be the place of supply, location of trainer or location of trainee ?

[KASTURI SETHI]

Covered under Section 12(5)(b) of IGST ACT. Location of trainer (supplier of service) is place of supply.

[Guest]

Thank you sir 😊

AI Summary

Place of supply: online training to unregistered recipient is at the supplier's location under IGST provisions. Place of supply for online training and performance appraisal services to an unregistered person is the location of the supplier (trainer), pursuant to the applicable IGST provision treating supply as from the supplier's location when the recipient is not registered, determining territorial tax consequences.