Place of Supply for Event Related Services

As per Section 12(6), the place of supply of following services-

1.services provided by way of admission to following types of events:

• Cultural event
• Sporting
• Educational Scientific
• Artistic
• Entertainment

2. services provided by way of admission to amusement park or any other place

3. services ancillary to the above-mentioned services

is the place where the event is actually held or where the park or such other place is located.

Example-1: Mr. Harsh, residing in New Delhi, purchases a ticket for an amusement park situated in Noida, Uttar Pradesh. According to the place of supply regulations, the place of supply is the location where the amusement park is situated, which in this case is Noida.

Example-2: Mr. Anurag, who resides in Ghaziabad, Uttar Pradesh, purchases a ticket for a circus event organized in Gurugram, Haryana, by a circus company based in New Delhi. As per the place of supply regulations, the place of supply is determined by the location where the circus event is held, which in this case is Gurugram.

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