POS - Services in relation to admission to or organization of events etc. (Where either the supplier or the recipient is located outside India) [ Section 13(5) of IGST Act ]

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..... [Section 13(5) of IGST Act 2017] S.No. Nature of Supply of services Place of Supply (POS) 1. Supply of services supplied by way of admission to, or organization of, a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events. Services ancillary to such admission or organisation POS Shall be Location where .....

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..... cribed [under rule 9 of IGST Rules 2017]. Examples - Mr. Praveen an event organiser , having office at Gurugram(Haryana) provided professional services to M/s Maroco ltd. who resides in Dubai, hire for launching a product under contract , one event will held is in Dubai (outside India) and another at Connaught place (Delhi) . In the View of provision of section 13(5) and 13(6) of IGST Act 2017, .....

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..... etermined in terms of the contract or agreement entered into in this regard. Manner of determining proportionate value of service in the absence of a contract or agreement In the absence of a contract or agreement between the supplier and recipient of services, the proportionate value of services supplied in different States/Union territories (where the service is supplied) is computed in accord .....

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..... e value of the services in each such State or Union territory, as the case maybe, * shall be determined by application of the generally accepted accounting principles. * 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 .....

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