POS - Training and performance appraisal services (within India) [ Section 12(5) of IGST Act]

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....ion to training and performance appraisal to (a) If recipient person is registered person (B2B) Location of such person (b) If recipient is person other than a registered person (unregistered person) (B2C) The location where the services are actually performed. Examples - Example 1:- Mr. Z carries performance appraisal of the employees of M/s XYZ a firm which is not registered under the ....