GMEGA Events, an event management company registered under CGST Act, 2017 at Mumbai, organizes a marriage function for Rakesh of Hubli (Karnataka). Determine the place of supply as per IGST Act, 2017 in the following ind

Sr. No. Place of Supply Provisions (i) Hubli (Karnataka) For supplies related to organization of events or assigning sponsorship to such events, when such service is provided to a registered person, the place of supply is location of recipient. Since recipient is registered at Hubli, the place of supply shall be Hubli (Karnataka). (ii) Hubli (Karnataka) If Recipient is registered, the place of supply is location of recipient. So the place of supply shall be Hubli (Karnataka), here event is not relevant. (iii) New Delhi When it is provided to an unregistered person, the place of supply is the location where the event is actually held in India. The recipient being an unregistered person, the place of supply is the location where the event is held i.e., New Delhi. (iv) Hubli (Karnataka) When it is provided to an unregistered person, and if the event is held outside India, the place of supply is the location of recipient. The recipient being an unregistered person and the event held outside India, the place of supply is the location of the recipient i.e., Hubli (Karnataka) and not the location where the event is held.