TMI BlogPOS - services in ration to Organisation of events (within India) [Section 12(7) of IGST Act ]X X X X Extracts X X X X X X X X Extracts X X X X ..... f services Place of Supply 1. 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; or Services ancillary to organisation of any of the events or assigning of sponsorship to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of services determined where the services are supplied to a person other than a registered person shall be taken as being in each of the respective States or Union territories, and in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the value of the services in each such St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase place of supply is the location of recipient i.e. Hyderabad (Andhra Pradesh) Example 2: - Grand Gala events, an event management com at Kolkata, organised two award functions for Narayan Jewellers of Chennai (registered in Chennai, Tamil Nadu)at New Delhi and at Singapore. In the given case, the award function at new Delhi and Singapore are organised for Narayan jewel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State or Union territory, in the absence of contract or agreement ( Rule 5 of IGST 2017 ) Example - An event management company E has to organise some promotional events in States S1 and S2 for a recipient R. 3 events are to be organised in S1 and 2 in S2. They charge a consolidated amount of ₹ 10,00,000 from R. The place of supply of this service is in both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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