Training and Performance Appraisal Services

As per Section 12(5), the determination of the place of supply for training and performance appraisal services depends on whether the supply is to a business (B2B) or to a consumer (B2C).

In the case of B2B supply, where the recipient of the service is a registered entity, the place of supply is determined by the location of that registered entity.

In contrast, for B2C supply, where the recipient of the service is unregistered, the place of supply is the actual location where the service is performed.

Example-1: Mr Aditya (unregistered person based in Thane) signs up with Excellent Linguistics (Mumbai) for training on English speaking at their Mumbai Centre. Since the recipient is unregistered, the place of supply is the location where services are provided, i.e. Mumbai.

Example-2: DEO Consultants, located in Bengaluru, provides GST training to the accounts and finance personnel of Book readers Ltd., whose registered office is in Jaipur, Rajasthan. This training is conducted at DEO Consultants Bengaluru office, which is also registered under GST. As the contract is established with Book readers Ltd.'s Jaipur office, which is a registered recipient, the place of supply is determined to be the location of the registered person, namely Jaipur.

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