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CA Intermediate · Taxation · Place of Supply

Kiran Events Pvt Ltd, registered in Bengaluru (Karnataka), organises a live music concert in Chennai (Tamil Nadu) and sells admission tickets to individuals, including a registered person located in Hyderabad (Telangana) who buys passes for staff. Under the IGST Act, 2017, what is the place of supply of the admission services to the concert?

The place of supply is Chennai, Tamil Nadu. For services by way of admission to an event, such as a concert, the place of supply is the place where the event is held. The recipient's registration in Hyderabad and the supplier's location in Bengaluru do not alter this.

  1. ABengaluru, Karnataka
  2. BHyderabad, Telangana
  3. CChennai, Tamil NaduCorrect
  4. DPlace where the ticket was purchased online

Explanation

For admission to an event such as a concert, the place of supply is the place where the event is actually held. The concert is in Chennai, so the place of supply is Tamil Nadu, even though the recipient is registered in Telangana. The location of the supplier in Bengaluru is not relevant.

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