POS - services in ration to Organisation of events (within India) [Section 12(7) of IGST Act ]

Place of supply for event organisation: recipient location governs B2B; event location governs B2C for domestic and cross-border events.

Determination of the place of supply for organisation of events: for supplies to a registered person the place of supply is the location of the recipient; for supplies to an unregistered person the place of supply is the location where the event is held within the country, or the recipient's location if the event is outside the country. Where events occur in multiple States or Union territories and a consolidated price is charged to an unregistered recipient, the supply is apportioned among the locations and, absent an allocation agreement, values are determined by generally accepted accounting principles.