POS - Training and performance appraisal services (within India) [ Section 12(5) of IGST Act] - GST Ready Reckoner - GST

Determination of place of supply of services in relation to training and performance appraisal services Training and performance appraisal services [ Section 12(5) of IGST Act ] S. No. Nature of Supply of services Place of Supply 1. Services in relation to training and performance appraisal to (a) If recipient person is registered person (B2B) Location of such person (b) If recipient is person other than a registered person (unregistered person) (B2C) The location where the services are actually performed. Examples - Example 1:- Mr. Z carries performance appraisal of the employees of M/s XYZ a firm which is not registered under the Act. M/s XYZ is located in Moradabad but appraisal was conducted in Nainital. The place of supply of services, As XYZ is not registered, the place of supply shall be the place where services are actually performed i.e. Nainital. Example 2:- M/s. ABC Ltd. registered at Noida (Uttar Pradesh) provide motivational training programme to the employees of M/s Mysoor Pvt. Ltd. which is registered in Gurugram (Haryana) but motivational training was conducted in Delhi. The place of supply of services supplied by the M/s. ABC Ltd. to registered recipient M/s Mysoor Pvt. Ltd. by way of motivational training program to the employees is the location M/s Mysoor Pvt. Ltd. , Gurugram, Haryana.