TaxTMI 
TaxTMI 
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?
Place of Supply in case of Sponsorship Services
09 Dec 2019 
6 Replies 
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Place of supply: sponsorship services follow recipient location if registered, otherwise the event location determines tax jurisdiction.
Place of supply for sponsorship and event-related services depends on recipient registration and event location: if supplied to a registered person, the place of supply is the recipient's location; if supplied to a non-registered person, the place of supply is where the event is held. For events across multiple States/UTs, each location where the event occurs is treated as a place of supply and the service value must be apportioned among those locations as per contract or applicable rules. (AI Summary)
Place of supply for sponsorship and event-related services depends on recipient registration and event location: if supplied to a registered person, the place of supply is the recipient's location; if supplied to a non-registered person, the place of supply is where the event is held. For events across multiple States/UTs, each location where the event occurs is treated as a place of supply and the service value must be apportioned among those locations as per contract or applicable rules. (AI Summary)