Home Forum Goods and Services Tax - GST Month 8 2023 2023 (8) This
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Place of supply and Registration for Training Services - Goods and Services Tax - GSTExtract A client of ours, registered in Delhi for conducting Training Programs, is now planning to conduct programs in Noida and Gurgaon. There would be no permanent place of business/office in these places; only a hall or auditorium would be hired for the few days needed for the program. It is our understanding that 1)no registration is required to be taken in UP/Haryana and that 2)the place of supply would be as per the provisions of Section 12(5) of the IGST Act . Accordingly, for a trainee (recipient) registered in Delhi, the client would issue an invoice with Delhi CGST SGST and for all others an IGST invoice with the place of supply shown as UP for unregistered recipients and the respective registration state/UT of registered recipients. Request the experts of this panel to confirm the above. Also, is there any way for the client to avail ITC on the hire charges paid for the hall/auditorium (UP CGST and SGST)? Thanks.
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