Place of supply

where supply in relation of training and performance appraisal is made outside india to registered person in Utter pradesh and supplier is also in Utter pradesh then what will be the place of supply ?

Replies (2)

Will please elaborate  " made outside  India  to registered  person in Utter pradesh

Pos will be Uttar Pradesh as per section 12(5) of IGST Act

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