# Place of Supply: Training & Performance Appraisal
## Two-Tier Rule
| Recipient's Status | Place of Supply |
|---|---|
| Registered | Location of recipient |
| Unregistered | Place where services are actually performed |
## Who is the "Recipient"?
As per the GST Act:
- Where consideration is payable → the person liable to pay the consideration is the recipient.
- Where no consideration is payable → the person to whom goods/services are provided is the recipient.
### Implication for Corporate Training
If a company pays a third-party trainer to train its employees, the company (not the employees) is the recipient. So if the company is registered, PoS = location of the company.
## Practical Insight
The rule is built on the assumption that registered recipients can correctly determine the State of their input. For unregistered recipients (e.g., individual students attending a seminar), PoS pinning to performance is administratively simpler.