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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of supply of services: for multi-state events, supply apportioned by value across states when recipient unregistered.</h1> Where the recipient is registered, the place of supply of event-organising services is the location of the registered person; where the recipient is not registered, the place of supply is the place where the event is held. For events held in multiple states and billed as a consolidated amount, the place of supply is taken as being in each state in proportion to the value of services so provided in each state, per the Explanation to section 6(8).

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