Place of supply and Registration for Training Services

[Lalitha Krishnamurthy]

A client of ours, registered in Delhi for conducting Training Programs, is now planning to conduct programs in Noida and Gurgaon. There would be no permanent place of business/office in these places; only a hall or auditorium would be hired for the few days needed for the program.

It is our understanding that

1)no registration is required to be taken in UP/Haryana and that

2)the place of supply would be as per the provisions of Section 12(5) of the IGST Act. Accordingly, for a trainee (recipient) registered in Delhi, the client would issue an invoice with Delhi CGST & SGST and for all others an IGST invoice with the place of supply shown as UP for unregistered recipients and the respective registration state/UT of registered recipients.

Request the experts of this panel to confirm the above. Also, is there any way for the client to avail ITC on the hire charges paid for the hall/auditorium (UP CGST and SGST)?

Thanks.

AI Summary

Debate on GST Rules: Can a Regular Taxpayer Register as Casual Taxable Person for Events Outside Registered State? A client registered in Delhi for conducting training programs plans to hold events in Noida and Gurgaon without establishing a permanent business presence there. The client believes no additional registration is needed in UP or Haryana, and invoices should follow Section 12(5) of the IGST Act, using Delhi CGST & SGST for Delhi trainees and IGST for others. Experts suggest registering as a casual taxable person (CTP) to claim GST credit on auditorium rent. However, there is debate on whether a regular taxpayer can also be a CTP. The discussion includes various interpretations of casual taxable person registration requirements and potential tax implications.