12(2) of IGST Act, 2017:- If the recipient is a registered person then the place of supply would be the location of Recipient & if he is registered in other state then IGST will be charged. if receipent is un-registered the POS is the supplier of services, SGST/CGST will be charged.
[5] The place of supply of services in relation to training and performance appraisal to,-
As per section 12(5) IGST
[a] a registered person, shall be the location of such person;
[b] a person other than a registered person, shall be the location where the services are actually performed
so to above mention section
If the recipient is a registered person then the place of supply would be the location of Recipient & if he is registered in other state then IGST will be charged. if receipent is un-registered the POS is the supplier of services, SGST/CGST will be charged.
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