https://www.taxtmi.com/forum/issue?id=120048 Section 24(v) requires non-resident taxable persons making taxable supplies in India to obtain GST registration irrespective of turnover. Notification No. 5/2017 relieves persons whose entire output is taxable under reverse charge from registration, but that exemption does not apply to NRTPs; therefore a foreign supplier deputing personnel to provide taxable training in India must register as an NRTP. A contrary practical view depends on place-of-supply analysis-if the supply is not treated as made in India, NRTP registration may not be required. en-us Sun, 25 May 2025 09:46:51 +0530 Sat, 31 May 2025 10:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120048 Section 24(v) requires non-resident taxable persons making taxable supplies in India to obtain GST registration irrespective of turnover. Notification No. 5/2017 relieves persons whose entire output is taxable under reverse charge from registration, but that exemption does not apply to NRTPs; therefore a foreign supplier deputing personnel to provide taxable training in India must register as an NRTP. A contrary practical view depends on place-of-supply analysis-if the supply is not treated as made in India, NRTP registration may not be required. Discussion-Forum GST Sun, 25 May 2025 09:46:51 +0530 https://www.taxtmi.com/forum/issue?id=120048