https://www.taxtmi.com/article/detailed?id=16153 Decentralised professional training programmes raise the GST question whether the fee-collecting central body or the regional centre that actually conducts the classes is the real supplier of services. The text stresses that GST is a tax on supply, so supplier identity depends on who delivers the training, not merely who designs the programme, collects fees, or issues certifications. Cross-charging between distinct persons may be legally permissible, but documentation should reflect the actual flow of services. A simpler model is for the regional centre to issue the invoice directly to the participant, aligning the supplier, service provider, and input tax credit flow. en-us Tue, 07 Apr 2026 07:49:44 +0530 Tue, 07 Apr 2026 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16153 Decentralised professional training programmes raise the GST question whether the fee-collecting central body or the regional centre that actually conducts the classes is the real supplier of services. The text stresses that GST is a tax on supply, so supplier identity depends on who delivers the training, not merely who designs the programme, collects fees, or issues certifications. Cross-charging between distinct persons may be legally permissible, but documentation should reflect the actual flow of services. A simpler model is for the regional centre to issue the invoice directly to the participant, aligning the supplier, service provider, and input tax credit flow. Articles Goods and Services Tax - GST Tue, 07 Apr 2026 07:49:44 +0530 https://www.taxtmi.com/article/detailed?id=16153