Mrs. Bharghavi is a registered supplier under GST law in Coimbatore, Tamil Nadu, running a factory for manufacture of electric motors. For giving training to her employees, she has utilized the services of Vibrant Traine
CS Professional · Advanced Tax Laws · PYQS · June 2019
Mrs. Bharghavi is a registered supplier under GST law in Coimbatore, Tamil Nadu, running a factory for manufacture of electric motors. For giving training to her employees, she has utilized the services of Vibrant Trainers Pvt. Ltd., a registered supplier in Trissur, Kerala. The training programs are to be held at Trissur. (i) What will be the place of supply of services provided by Vibrant Trainers Pvt. Ltd. to Mrs. Bharghavi?
Answer & Explanation:
When service in relation to training/organization of an event (like training) is provided to a registered person, place of supply is the location of recipient [Section 12 of the IGST Act, 2017]. Therefore, if Mrs. Bhargavi is a registered person, the place of supply will be the location of recipient, i.e., Coimbatore, Tamil Nadu.
Topics: GST
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