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CA Intermediate · Taxation · Place of Supply

Anand Events Pvt Ltd, Mumbai, is engaged by Zenith Corp, a registered company in Bengaluru, to organise a corporate conference. The conference is held at a hotel in Goa, and Zenith's staff attend there. The services are those of event organisation, admission to the event being a separate matter. Based on the provisions for services of an event, which is the place of supply where the recipient is a registered person?

The place of supply is Bengaluru, the location of the registered recipient. The event-venue rule applies to services by way of organisation of events only when the recipient is unregistered. For a registered recipient the general rule of recipient location applies, so Goa and Mumbai are not the place of supply.

  1. AGoa, where the event is held
  2. BMumbai, location of the supplier
  3. CBengaluru, location of the registered recipientCorrect
  4. DPlace decided by the Central Government

Explanation

The special rule for admission to an event and organisation of an event applies place of supply as where the event is held only when the recipient is not registered. Where the recipient is a registered person, the place is the recipient's location, i.e. Bengaluru. Goa would be correct only for an unregistered recipient.

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