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POS - Training and performance appraisal services (within India) [Sec. 12(5)] - GST Ready Reckoner - GSTExtract ..... n to training and performance appraisal to (a) If recipient person is registered person Location of such person (b) If recipient is person other than a registered person (unregistered person) The location where the services are actually performed. Ex ..... x x x x x Extracts x x x x x POS - Training and performance appraisal services (within India) Sec. 12(5) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ich 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 employ ..... x x x x x Extracts x x x x x POS - Training and performance appraisal services (within India) Sec. 12(5) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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