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

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....l, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events; or * Services ancillary to organisation of any of the events or assigning of sponsorship to such event. (a) If recipient person is registered person (B2B) * Location of such person (b) If recipient person is other....

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....y collecting or determining the value of the services in each such State or Union territory, as the case maybe, * shall be determined by application of the generally accepted accounting principles. (Rule 5 of IGST 2017) Examples: - Example 1: - M/s ABC Ltd. company having place of Business in Hyderabad (Andhra Pradesh), duly registered under GST, hires the services of Mr. A for event manageme....

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....pient is registered, then Place of Supply in both the case is location of Narayan Jewellers i.e. Channai Tamil Nadu. Example 3:- Perfect planners(Bengaluru, Karnataka), is hired by Dr. Kelvin( unregistered person based in Kochi, Kerala)to plan and organis his son wedding at Mumbai. and what will be place of supply if the wedding is to take place in Malaysia(outside India). In the given case, ....