TMI BlogPOS - 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 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... events etc. [ 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted or determined in 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 [ 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 produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an event in each State or Union territory where the service is supplied - (when such services are supplied in more than one State/union territory) is in proportion to the value for services determined 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 State or Union territory, as the case maybe, shall be determined by application of the generally accepted accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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