Determine the place of supply of goods/services in the following cases as per the provisions of the Integrated Goods and Services Tax (IGST) Act, 2017: HRD Ltd., Hyderabad provides training and performance appraisal serv

As per section 12(5) of IGST Act, 2017 the place of supply of services in relation to training and performance appraisal to a person other than a registered person, shall be the location where the services are actually performed. In the present case, as training and performance appraisal service is provided at Varanasi, therefore, the place of supply is Varanasi.