Event Management support services provided in one state to a registered person in other state would betreated as interstate supply of services

Event Management support services provided in one state to a registered person in other state would betreated as interstate supply of servic

CA Deepak Gupta

Oct 17, 2018

Last update on Oct 17, 2018

Event Management support services provided in one state to a registered person in other state would betreated as interstate supply of services As ruled out by Goa AAR in case of Grasshopper Production Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017

Event Management support services provided in one state to a registered person in other state would betreated as interstate supply of services

Below is the extract of ruling

Thus it is seen that the applicant has provided services of event management to Gallani Enterprises who is registered in Mumbai and as per the provision of section 12(7)(i) the place of supply of services in case of registered person shall be the location of recipient of such service and IGST is applicable on such transactions. ADVANCE RULING UNDER SECTION 98 OF THE CGST/GGST Act 2017 The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act. Hence same should be treated as interstate supply of services and IGST@ 18% is applicable.

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CA Deepak Gupta

Co Founder

CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.