Madhu Sudan, a resident individual of Jaipur, Rajasthan and not registered under GST law, has engaged Events and Events Pvt Ltd, event managers, having their registered office as per GST law at Mumbai, Maharashtra, to or

As per section 12(7)(a)(ii) of IGST Act, 2017, when service by way of organization of an event is provided to an unregistered person, the Place of Supply (POS) is the location where the event is actually being held and if the event is held outside India, than the place of supply is the location of recipient of the services. Since, in the given case, the service recipient Madhu Sudan is an unregistered person and event is being held in Ahmedabad, India, therefore Place of Supply (POS) is the location where the event is actually held i.e., Ahmedabad, Gujarat. However, if the wedding is to take place outside India in Colombo, Sri Lanka, the place of supply will be Jaipur, Rajasthan i.e. the location of the recipient of services.