Kala Niketan, registered in Jaipur, Rajasthan, wishes to organise a 'Balle Dance Concert' in Nagpur, Maharashtra. Kala Niketan enters into a contract with an event management company Galaxy Entertainment Pvt. Ltd., regis

In the given situation, three supplies are involved: i. Services provided by Kala Niketan to audiences by way of admission to the Balle Dance Concert held at Kala Kunj Auditorium ii. Services provided by Galaxy Entertainment Pvt Ltd to Kala Niketan by way of organising the Balle Dance Concert at Kala Kunj Auditorium iii. Services provided by Kala Kunj Auditorium to Galaxy Entertainment Pvt Ltd by way of accommodation in auditorium for organising the Balle Dance Concert The Place of Supply, CGST and SGST or IGST payable in respect of each of the above supplies is determined as under: i. Services provided by Kala Niketan to audiences by way of admission to the Balle Dance Concert: As per the provision of section 12(6) of the IGST Act, 2017, the place of supply of services provided by way of admission to, inter alia, a cultural event shall be the place where the event is actually held. Therefore, the place of supply of services supplied by Kala Niketan (Jaipur, Rajasthan) to audiences by way of admission to the Balle Dance Concert is the location of the Kala Kunj auditorium i.e., Nagpur, Maharashtra. Since the location of the supplier (Jaipur, Rajasthan) and the place of Supply (Nagpur, Maharashtra) are in different states, IGST will be leviable. Therefore, IGST leviable will be computed as follows: Consideration of supply (440 tickets @ ₹ 600 per ticket) = ₹ 2,64,000 IGST @ 18% of ₹ 2,64,000 = ₹ 47,520 ii. Services provided by Galaxy Entertainment Pvt Ltd to Kala Niketan by way of organising the Balle Dance Concert: Section 12(7)(a)(i) of the IGST Act, 2017, stipulates that the place of supply of services provided by way of organisation of, inter alia, a cultural event to a registered person is the location of such person. Therefore, place of supply of services supplied by Galaxy Entertainment Pvt Ltd (Kolkata, West Bengal) to Kala Niketan (Jaipur, Rajasthan) by way of organising the Balle Dance Concert is the location of the registered person i.e., Jaipur, Rajasthan. Since the location of the supplier, Kolkata, West Bengal, and the place of supply, Jaipur, Rajasthan are in different states, IGST will be leviable. Therefore, IGST leviable will be computed as follows: ₹ 1,00,000 * 18% = ₹ 18,000 iii. Services provided by Kala Kunj Auditorium to Galaxy Entertainment Pvt Ltd by way of accommodation in auditorium: As per the provisions of section 12(3)(c) of the IGST Act, 2017, the place of supply of services, by way of accommodation in any immovable property for organising, inter alia, any cultural function, shall be the location at which the immovable property is located. Therefore, the place of supply of services supplied by Kala Kunj Auditorium (Nagpur, Maharashtra) to Galaxy Entertainment Pvt Ltd (Kolkata, West Bengal) by way of accommodation in the auditorium for organising the Balle Dance Concert shall be the location of Kala Kunj Auditorium. Since the location of the supplier (Nagpur, Maharashtra) and the place of supply (Nagpur, Maharashtra) are in the same state, CGST and SGST will be leviable as computed below: CGST = ₹ 45,000 * 9% = ₹ 4,050 SGST = ₹ 45,000 * 9% = ₹ 4,050 Change in answer if ticket fee is ₹ 460: If the price for the entry ticket is fixed at ₹ 460 in place of ₹ 600 per ticket, answer will change in respect of supply of services provided by way of admission to Balle Dance Concert, as mentioned in Part (i) above. There will be no GST liability if the consideration for the ticket is ₹ 460 as the inter-state services by way of right to admission to, inter alia, Balle Dance concert are exempt from IGST vide notification no. 9/2017 IT(R) dated 28.06.20217, if the consideration is not more than ₹ 500 per person. However, there will be no change in the answer in respect of supplies mentioned in part (ii) and (iii) above.