https://www.taxtmi.com/forum/issue?id=119768 Training services physically performed outside India by a non-resident supplier are treated, for place-of-supply purposes, as located where the services are actually performed; if both supplier and performance are outside India the place of supply is outside the taxable territory. Consequently such services are not treated as import of service and do not attract the reverse charge mechanism in India; an invoice from a foreign provider alone does not create import-of-service liability where the service is enjoyed outside India. en-us Mon, 24 Mar 2025 22:46:04 +0530 Wed, 26 Mar 2025 12:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119768 Training services physically performed outside India by a non-resident supplier are treated, for place-of-supply purposes, as located where the services are actually performed; if both supplier and performance are outside India the place of supply is outside the taxable territory. Consequently such services are not treated as import of service and do not attract the reverse charge mechanism in India; an invoice from a foreign provider alone does not create import-of-service liability where the service is enjoyed outside India. Discussion-Forum GST Mon, 24 Mar 2025 22:46:04 +0530 https://www.taxtmi.com/forum/issue?id=119768