Availability of ITC in case of event management / wedding planning company

[RAGHAV SHARMA]

Mr A is having business of event management and registered in the state of Punjab. Mr A is providing services to client B (unregistered) for one of event and event is in hotel which is located in Haryana. To claim ITC on the inputs for the event held in Haryana, is it required to take separate gst registration for Mr A in Haryana?

Second query is, what should Mr A charge in his bill to Client, Is it CGST/SGST or IGST?

Kindly guide

AI Summary

Place of supply rules determine IGST versus CGST/SGST and affect registration and ITC eligibility for event management supplies.
Place of supply rules determine tax treatment and registration needs for event management services: services performed at an immovable location in another State to an unregistered client are treated as inter state supplies and invoiced under IGST. Registration obligation depends on the State from which the supplier makes taxable supplies; separate registration in the event State is not automatically required. A supplier may instead obtain Casual Taxable Person registration (advance tax deposit, limited validity, no composition) to secure ITC, or use agency/pure agent arrangements to affect invoicing and ITC eligibility.