If I am providing commercial training outside, my GST liability?
If I am registered service provider in Delhi and providing commercial training outside Delhi by visiting the location personally. Which will be my GST liability I.E IGST or CGST & SGST?
As per sec 12(5)of IGST act the place of service related to training to a GST registrant then the place of service is location of such registrant.In case if the training is to non registrants then the place of service is the location where the training is performed. Training in different states attracts IGST and requires registration in all places.