Place of Supply in case of Sponsorship Services

[Vinay Kumar]

What would be the place of supply in case of sponsorship services? Whether it will fall under the section 12(7) or 12(2) of IGST Act?

AI Summary

Debate on Place of Supply for Sponsorship Services Under GST: Sections 12(7) and 12(2) of IGST Act Explained The discussion revolves around determining the place of supply for sponsorship services under the Goods and Services Tax (GST) framework, specifically referencing sections 12(7) and 12(2) of the IGST Act. One participant argues that assigning sponsorship involves a broker acting as an agent, which should fall under section 12(7), where the place of supply is the event location. Others clarify that for registered persons, the location of the registered person is the place of supply, while for unregistered persons, it is the event location. The discussion highlights the complexity in differentiating between sponsorship and assigning sponsorship services.