POS - Services in relation to admission to or organization of events etc. (Where either the supplier or the recipient is located outside India) [ Section 13(5) of IGST Act ]

Place of supply for event services is the event location; multi state events are apportioned across states per contract or rules.

Services by way of admission to or organisation of events, including ancillary services, have their Place of Supply at the location where the event is actually held. Where services are supplied at more than one location, if any location is in the taxable territory the place of supply is the taxable location; if supplied in more than one State/Union territory the supply is treated as being in each such State/Union territory and the value attributable to each is determined per the contract or, absent a contract, by apportionment rules applying generally accepted accounting principles.