TMI BlogPOS - Training and performance appraisal services (within India) [ Section 12(5) of IGST Act]X X X X Extracts X X X X X X X X Extracts X X X X ..... ply 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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