tax payment

12(2) of IGST Act, 2017:- If the recipient is a registered person then the place of supply would be the location of Recipient & if he is registered in other state then IGST will be charged.
if receipent is un-registered the POS is the supplier of services, SGST/CGST will be charged.

You have to pay SGST & CGST if you provide services in same state otherwise IGST....

you wilk have to pay tax 9 % cgst and 9 %sgst since place of supply of service is guwahati

Sorry its section 12 (5) IGST

service with in the same state so cgst & sgst 

[5] The place of supply of services in relation to training and performance appraisal to,-


As per section 12(5) IGST

[a] a registered person, shall be the location of such person;

[b] a person other than a registered person, shall be the location where the services are actually performed

so to above mention section

If the recipient is a registered person then the place of supply would be the location of Recipient & if he is registered in other state then IGST will be charged. 
if receipent is un-registered the POS is the supplier of services, SGST/CGST will be charged.