Place of supply

[Himanshu Dhawan]

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 ?

AI Summary

Place of Supply for Online Training Services to Unregistered Persons Clarified Under Section 12(5)(b) IGST Act A query was raised regarding the determination of the place of supply for online training and performance appraisal services under the Goods and Services Tax (GST) when provided to an unregistered person. The response clarified that according to Section 12(5)(b) of the Integrated Goods and Services Tax (IGST) Act, the place of supply is the location of the trainer, who is the supplier of the service. The inquirer expressed gratitude for the clarification.