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Place of supply, Goods and Services Tax - GST

Issue Id: - 118176
Dated: 29-9-2022
By:- ARUNKUMAR AGRAWAL
Place of supply

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1. ‘ABC’ is a registered Chartered Accountant company registered in Maharashtra which provides GST and Income Tax training to individuals and others also.

2. ‘B’ is a unregistered person in Uttarakhand who is manufacturer of exempt Atta. He plans to provide GST training to his team of staff posted in account section and he directs them to go to Maharashtra for training of GST by ‘ABC’. Training of GST was given by ‘ABC’ to the employees of ‘B’ and issued Invoice for Rs 2,00,000 & tax Rs 36000 was charged at the rate of 18%.

Question-

What is the place of supply of this service?

What should be nature of tax charged IGST or (CGST & SGST)?

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Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 30-9-2022
By:- KASTURI SETHI

As per Section 12 (5) (b) of IGST Act, the place of supply is Maharashtra and nature of GST is CGST plus SGST. It being training to unregistered person.


2 Dated: 30-9-2022
By:- Ganeshan Kalyani

I agree with the view of Sri Kasturi Sir.


1

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