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)?
GST Training for Unregistered Manufacturer: Place of Supply is Maharashtra, Tax is CGST Plus SGST Under Section 12(5)(b) IGST Act. A registered Chartered Accountant company in Maharashtra, referred to as 'ABC', provided GST training to employees of 'B', an unregistered manufacturer of exempt Atta from Uttarakhand. The training was conducted in Maharashtra, and 'ABC' issued an invoice for Rs 2,00,000 with a tax of Rs 36,000 at an 18% rate. The query concerns the place of supply and the applicable nature of tax. It was concluded that, under Section 12(5)(b) of the IGST Act, the place of supply is Maharashtra, and the nature of the tax should be CGST plus SGST, as the training was for an unregistered person. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
