P$20\mathrm{.}91$ Princeton Academy $($P$.,$ Ltd$.$ is a leader in executive education and corporate training I is located in Mumbai. On December i sat chargea by beauty parlour nome.charged he haste sate beauty treatment service is actuany pentormea$\mathrm{.}17,2022,$ it organises a corporate training programme on Transfer Pricing at JW Marriott, Mumbai. From the list of participants, a few names are given below $--$ Employees of A Ltd$.,$ Delhi $[$X and Y $($from tax department$)$ attended the training programme$].-$ Employees of B Airways Ltd$.,$ Bengaluru $($Z$,$ P$,$ Q and R attended the training programme$).-$ C$,$ an individual $($he is a research scholar$).$A Ltd$.$ is registered GST dealer in Delhi. Likewise, B Airways Ltd$.$ is a registered GST dealer in Bengaluru. X$,$ Y$,$ Z$,$ P$,$ Q R and Care not registered under GST$.$ what is the place of supply?