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CA Intermediate · Taxation · Place of Supply

Meera Events, a registered person in Chennai, is engaged by Rohit, an unregistered individual from Delhi, to organise his family wedding at a resort in Goa. Rohit pays Meera from Delhi. Treating the service as one of event management (admission-type rules do not apply), what is the place of supply?

The place of supply is Goa. For event-organising services such as a wedding provided to an unregistered recipient, the place of supply is where the event is held. This specific rule overrides the general location-of-recipient rule, and the supplier's registration state does not matter.

  1. ATamil Nadu, the location of the supplier
  2. BDelhi, the location of the recipient
  3. CGoa, where the event is held, since the recipient is an unregistered individualCorrect
  4. DGoa, only if Meera is registered in Goa

Explanation

Services by way of organising an event (such as a wedding) supplied to an unregistered person have the place of supply at the place where the event is held. The event is in Goa, so the place of supply is Goa. Delhi is the usual location-of-recipient rule, which does not apply because the specific event rule overrides it for a non-registered recipient. Meera's registration in Goa is irrelevant.

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