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    <description>The Authority for Advance Ruling, Goa, determined that event management support services provided by a company in Goa to a registered entity in Maharashtra fell under section 12(7)(i) of the IGST Act. As per this provision, the place of supply for services to a registered person is the location of the recipient. Since the recipient was in Maharashtra, the services were considered interstate supply, attracting IGST at a rate of 18%.</description>
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