Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (ii) Raj provided training and development to the employees of ABC a firm which is not registered under the Act. ABC
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2021
Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (ii) Raj provided training and development to the employees of ABC a firm which is not registered under the Act. ABC is located in Gurugram but training and development programme was conducted in Noida.
Answer & Explanation:
As ABC is not registered, the place of supply shall be the place where services are actually performed i.e. Noida. (Section 12(5) of Integrated Goods and Services Tax Act, 2017).
Topics: GST
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