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Regarding Place of supply

05 March 2019

What is the place of business for attending the conference held in Bangalore (Karnataka state) by the person representing the company having registered in Tamilnadu

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5 Replies

SANDEEP TIWARI (Student CA Final ) (85 Points)
Replied 05 March 2019

Place of supply shall be location where the event is actually held i.e. Karnataka (in present case).

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 05 March 2019

As per 12(7) IGST Act :

If recipient is registered than location of such person, otherwise location where the event is actually held.

SANDEEP TIWARI (Student CA Final ) (85 Points)
Replied 05 March 2019

That is in case of organisation of event.
In your case, it is admission to an event.

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CA Ankit Agarwal (CA, CS) (693 Points)
Replied 05 March 2019

Extract of Section 12 of IGST Act 2017:

(6)The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park shall be- the place where the event is actually held or where the park or such other place is located.

In our case, thew Place of supply shall be Karnataka(Bangalore).

Hope it helps.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 06 March 2019

Kindly refer the Section 12(7) also ....
Yes iam very much agree with Mr. Sandeep Tiwari , in case "Admission to an Event , Section 12(6) Will Applicable.

Hence if 12(7) IGST is applicable , then POS will be the location of Recepient (Registered)
And In case if 12(6) is applicable , then POS will be the Location of event organised

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