Place of supply

[ARUNKUMAR AGRAWAL]

1. ‘ABC’ is a registered Chartered Accountant company registered in Maharashtra which provides GST and Income Tax training to individuals and others also.

2. ‘B’ is a unregistered person in Uttarakhand who is manufacturer of exempt Atta. He plans to provide GST training to his team of staff posted in account section and he directs them to go to Maharashtra for training of GST by ‘ABC’. Training of GST was given by ‘ABC’ to the employees of ‘B’ and issued Invoice for Rs 2,00,000 & tax Rs 36000 was charged at the rate of 18%.

Question-

What is the place of supply of this service?

What should be nature of tax charged IGST or (CGST & SGST)?

[KASTURI SETHI]

As per Section 12 (5) (b) of IGST Act, the place of supply is Maharashtra and nature of GST is CGST plus SGST. It being training to unregistered person.

[Ganeshan Kalyani]

I agree with the view of Sri Kasturi Sir.

AI Summary

Place of supply Maharashtra: CGST and SGST apply for training supplied to an unregistered person.
The place of supply for the GST training provided in Maharashtra to employees of an unregistered out-of-state manufacturer is Maharashtra, and the transaction is taxable as CGST plus SGST rather than IGST, relying on the place-of-supply rule set out in Section 12(5)(b) of the IGST framework.