Place of Supply for Event Admission Services Defined Under Section 12(6) of IGST Act 2017: Location of Event or Park
The GST Ready Reckoner outlines the determination of the place of supply for services related to admission to events, amusement parks, or other locations under Section 12(6) of the IGST Act 2017. The place of supply is identified as the location where the event occurs or where the park or place is situated. For instance, if an individual visits an amusement park or attends a play in a different state, the place of supply is the state where the park or theater is located.
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