Sakshitha Dancers, owned by Mrs. Lasliya, a famous Bharata Natyam dancer, wishes to organise a 'Lasliya Dance Concert' in Chandigarh (Haryana). Sakshitha Dancers is registered in Jaipur, Rajasthan. It enters into a contr

Identification of supplies involved and GST payable In the given problem, three supplies are involved: Services provided by Sakshitha Dancers to audiences by way of admission to dance event. Services provided by Hasan Arts (P) Ltd. to Sakshitha Dancers by way of organising the dance event. Services provided by Hotel Sky Dine to Hasan Arts (P) Ltd. by way of accommodation in the Hotel lawns for organising the dance concert. The CGST and SGST or IGST liability in respect of each of the above supplies is determined as under: (i) Services provided by Sakshitha Dancers to audiences by way of admission to dance event As per the provisions 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 Sakshitha Dancers to audiences by way of admission to the music concert is the location of the Hotel Sky Dine, i.e. Chandigarh, Haryana. Since the location of the supplier (Jaipur, Rajasthan) and the place of supply (Chandigarh, Haryana) are in different States, IGST will be leviable. Therefore, IGST leviable will be computed as follows: Consideration for supply (600 tickets @ ₹6,000 per ticket) = ₹36,00,000 IGST @ 18% on value of supply = ₹36,00,000 x 18% = ₹6,48,000 . (ii) Services provided by Hasan Arts (P) Ltd. to Sakshitha Dancers by way of organising the dance event. Section 12(7)(a)(i) of IGST Act, 2017 stipulates that the place of supply of services provided by way of organization of, inter alia, a cultural event to a registered person is the location of such person. Therefore, the place of supply of services supplied by Hasan Arts (P) Ltd. to Sakshitha Dancers (Jaipur, Rajasthan) by way of organising the music concert is the location of the recipient, i.e. Jaipur (Rajasthan). Since the location of the supplier (Delhi) and the place of supply (Jaipur, Rajasthan) are in different States, IGST will be leviable. Consideration for supply = ₹10,00,000 IGST @ 18% on value of supply = ₹10,00,000 x 18% = ₹1,80,000 (iii) Services provided by Hotel Sky Dine to Hasan Arts (P) Ltd. by way of accommodation in the Hotel lawns for organising the dance concert 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 organizing, inter alia, any cultural function shall be the place where such immovable property is located. Therefore, the place of supply of services supplied by Hotel Sky Dine (Chandigarh, Haryana) to Hasan Arts (P) Ltd. by way of accommodation is the place where immovable property i.e. Hotel Sky Dine is located. Since the location of the supplier (Chandigarh, Haryana) and the place of supply (Chandigarh, Haryana) are in the same State, CGST and SGST will be leviable. Therefore, CGST and SGST leviable will be computed as follows: Consideration for supply = ₹6,00,000 CGST @ 9% on value of supply = ₹6,00,000 x 9% = ₹54,000 SGST @ 9% on value of supply = ₹6,00,000 x 9% = ₹54,000