TMI Blog2018 (10) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... De France, Alto Porvorim, Betim, North Goa seeking an Advance Ruling in respect of the following question: 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 . The applicant is a service provider of event management to the clients in film shooting industry and providing location for shootings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly place of supply shall be determine by applying section 12 of IGST Act, 2017 and the provision of section 12(7) is as under : (7) The place of supply of services provided by way of, - (a) organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. Thus it is seen 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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