GST on ICC Tickets

[JOHN SHANNEL]

Hi, My organization is one of the sponsor of ICC world cup. We purchase match tickets from ICC at discounted price for employees and business partners. Do we have to pay GST under RCM?

[Rajagopalan Ranganathan]

Sir,

According to Section 13 95) of IGST Act, 2017 "the place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held.

Since the place of supply is outside the taxable territory, that is India, you need not pay GST under RCM.

AI Summary

Place of supply determines GST liability; overseas event admission tickets do not attract reverse charge GST. The place of supply for admission to or organisation of a sporting event is the location where the event is actually held; where that location is outside the taxable territory, the supply is outside Indian GST and GST under the reverse charge mechanism is not payable for such ticket purchases.