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CA Intermediate · Taxation · Place of Supply

Anand Consultants, a registered firm in Pune (Maharashtra), provides a training service to Bharat Pharma Ltd, a registered company in Nagpur (Maharashtra), and its workshop is held on site at a hotel in Goa. The service is not a performance based service on goods. Which statement on the place of supply is correct for this training service to a registered person?

The place of supply is Nagpur, Maharashtra, the location of the registered recipient. For general services supplied to a registered person, the place of supply is the recipient's location. Since the supplier is also in Maharashtra, the supply is intra-State, and the venue of training in Goa does not change this.

  1. AGoa, as the place of performance
  2. BPune, as the location of the supplier
  3. CNagpur, the location of the recipient, so the supply is intra-StateCorrect
  4. DPlace where payment is received

Explanation

For services (other than the specific categories) where both supplier and recipient are in India and the recipient is registered, the place of supply is the location of the recipient. Bharat Pharma is registered in Nagpur, so the place of supply is Maharashtra and with supplier in Maharashtra the supply is intra-State. Goa is the place of performance, which applies only to specific services such as training to unregistered recipients, not here.

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