https://www.taxtmi.com/forum/issue?id=115267 Place of supply for online training to an unregistered person is the location where the services are actually performed, so in the example the place of supply is Chennai and the supply is subject to CGST and SGST; for OIDAR or other services where both supplier and recipient are in India the default place of supply rule uses the recipient's location to determine tax treatment. en-us Thu, 01 Aug 2019 13:32:56 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115267 Place of supply for online training to an unregistered person is the location where the services are actually performed, so in the example the place of supply is Chennai and the supply is subject to CGST and SGST; for OIDAR or other services where both supplier and recipient are in India the default place of supply rule uses the recipient's location to determine tax treatment. Discussion-Forum GST Thu, 01 Aug 2019 13:32:56 +0530 https://www.taxtmi.com/forum/issue?id=115267