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2018 (10) TMI 1047 - AAR - GSTPlace of supply of service - Levy of IGST - Event Management support services - services are procured from the supplier within the state of Goa - inter-state or intra-state supply of services - recipient of services. Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017? Held that:- The applicant has provided services of event management to Gallani Enterprises who is registered in Mumbai and as per the provision of section 12(7)(i) the place of supply of services in case of registered person shall be the location of recipient of such service and IGST is applicable on such transactions. Ruling:- The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act - Same should be treated as interstate supply of services and IGST @ 18% is applicable.
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