Secure Meter Ltd., registered in Gurgaon, Haryana, is engaged in manufacturing heavy steel machinery. It enters into an agreement with Rajveer Associates, registered in Delhi, for imparting motivational training to the t

In the given situation, two supplies are involved: (i) Services provided by Rajveer Associates to Secure Meter Ltd. by way of providing motivational training to its top management. (ii) Services provided by Hotel Shourya Residency to Rajveer Associates by way of accommodation in said hotel for organizing the training program. The place of supply in respect of each of the above supplies is determined as under: 1. As per the provisions of Section 12(5)(a) of the Integrated Goods and Services Tax Act, 2017, the place of supply of services provided in relation to training and performance appraisal to a registered person, shall be the location of such person. Therefore, the place of supply of services supplied by Rajveer Associates to the registered recipient - Secure Meter Ltd. by way of providing motivational training to its top management is the location of Secure Meter Ltd., i.e. Gurgaon, Haryana. 2. As per the provisions of Section 12(3) (c) of the Integrated Goods and Services Tax Act, 2017, the place of supply of services, by way of accommodation in any immovable property for organizing, inter alia, any official/business function including services provided in relation to such function at such property, shall be the location at which the immovable property is located. Therefore, the place of supply of services supplied by Hotel Shourya Residency to Rajveer Associates by way of accommodation of conference hall along with the rooms is location of Hotel Shourya Residency i.e. Ajmer, Rajasthan.