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CA Intermediate · Taxation · Place of Supply

Kavitha, an unregistered individual residing in Hyderabad (Telangana), attends a two-day paid cookery workshop physically organised by Spice Academy, a registered person based in Chennai (Tamil Nadu), at a hotel in Bengaluru (Karnataka). The workshop is not a supply to a registered person. What is the place of supply of this service?

The place of supply is Bengaluru, Karnataka. Services by way of admission to an educational, cultural, entertainment or similar event are treated as supplied where the event is actually held. The recipient's residence in Hyderabad and the supplier's location in Chennai do not decide the place of supply.

  1. AHyderabad, Telangana
  2. BChennai, Tamil Nadu
  3. CBengaluru, KarnatakaCorrect
  4. DLocation of the recipient's bank, Hyderabad

Explanation

Services supplied by way of admission to a cultural, artistic, sporting, scientific, educational or entertainment event, or a fee for such admission, have the place of supply where the event is actually held. The workshop is held in Bengaluru, so the place of supply is Karnataka, not the supplier's or recipient's location.

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