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

Casual taxable person: registration may be required for training events without fixed place, enabling local GST treatment and ITC.
Experts generally advise obtaining casual taxable person registration in the State where training programs are conducted without a fixed place of business; CTP is temporary (usually 90 days, extendable), requires an advance tax deposit, and causes supplies in that State to be intra-state (CGST+SGST). CTP registration permits ITC on eligible expenses such as auditorium hire (excluding food and beverages), and excess advance deposits are refundable after filing all returns and surrendering registration. Long-duration events may require normal registration. There is debate whether a regular registrant can simultaneously be a casual taxable person.