Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (iv) Golden Events, an event management company at Noida (UP), organised a Customer Meet function for M/s Bala Diamon

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2021
Determine the place of supply in the following cases according to the provisions under IGST Act, 2017: (iv) Golden Events, an event management company at Noida (UP), organised a Customer Meet function for M/s Bala Diamonds of Bhopal (Registered in M.P.), at Maldives.

Answer & Explanation:

Since the recipient is a registered person and the event is held outside India, the place of supply is the location of the recipient i.e. Bhopal, (M.P.). (Section 12(7) of Integrated Goods and Services Tax Act, 2017).

Topics: GST

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