IGST What will be the place of supply of training services?

Raju Choudhary

Administrator
Staff member
#1
Ans. Section 9(6) of the Revised Model IGST Law provides that when a training service is provided to a registered person, the location of such registered person shall be the place of supply of training services. In case the service is provided to a person other than a registered person, then the place of supply shall be the location where the services are actually performed.

Example - If ‘A’, a resident of Bangalore, conducts training for employees of Software Ltd, a company based out of New Delhi, in Shimla Resort located in Shimla, then the place of supply of training service shall be New Delhi if Software Ltd is a registered person. If Software Ltd is not a registered person, then the place of supply of training service shall be Shimla.