JCC Professional Services is a firm constituted by Company Secretaries having office at Jaipur has been engaged by PQR International Ltd Mumbai for providing training to its employees working in Nagpur office. The place

CS Executive · Tax Laws · PYQS · December 2021
JCC Professional Services is a firm constituted by Company Secretaries having office at Jaipur has been engaged by PQR International Ltd Mumbai for providing training to its employees working in Nagpur office. The place of supply (POS) in this case shall be __________ and tax would be charged by JCC Professional Services under__________. (Assuming that the client was unregistered)
(A) Jaipur, CGST/SGST
(B) Mumbai; IGST
(C) Nagpur; IGST
(D) Jaipur; IGST

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C). Official source note: Section 12(6) of Integrated Goods and Services Tax Act, 2017, The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto, shall be the place where the event is actually held or where the park or such other place is located.

Topics: GST

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