Determine place of supply with correct legal provision in context of CGST Act, 2017 in the following independent cases as under: (iii) Lalit Fashions Ltd. an Indian fashion designing company registered in Jaipur hosts a

Answer 3(a)(iii) As per Section 12(7) of IGST Act, 2017, the place of supply of services provided by way of organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events to a registered person, shall be the location of recipient. Thus, in this case, though the service is received outside India, since service recipient is registered person, the place of supply shall be the location of the recipient, i.e. Jaipur (Rajasthan).