2018 (10) TMI 1047

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....ING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Grasshopper Production, H. No. 780/1, Shop No. 6, Aura Wind Chimes, Penha De France, Alto Porvorim, Betim, North Goa see....

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....nts and charged their clients for cost of supply of such Event Management. The applicant further submits that, they have providing services to Gallani Entertainment, Mumbai who is the recipient of the service and is registered in Maharashtra under GSTIN 27AMYPG2119B1Z3. The location of the supplier as well as the recipient is in India and accordingly place of supply shall be determine by applyi....

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....n.- Where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in th....