Place of supply rules for event-organising services: recipient registration fixes location; multi-state events apportioned by value. Place of supply for organising an event depends on recipient registration: if registered, the supply location is the recipient's location; if not registered, it is the place where the event is held. For multi-state events charged on a consolidated basis, the supply is allocated to each state in proportion to the value of services provided there, under the Explanation to the relevant place-of-supply provision.