Place of supply determined by location of event or place, affecting GST for admission services.

Section 12(6) IGST fixes the place of supply for services by way of admission to events, amusement parks or other places, and ancillary services, as the location where the event is actually held or where the park or such other place is located; admission fees are therefore treated as supplied at the physical site of the event or park regardless of supplier or purchaser addresses.

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