alleryStart learning →Training given to an unregistered person has its place of supply at the location where the services are
Apaid for in advance
Bbooked by the buyer
Cactually performed
Drecorded by supplier
Answer & Solution
Correct answer: C. actually performed
For training and performance appraisal, a non-registered recipient is covered by the place of actual performance under section 12(5)(b).
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