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2018 (10) TMI 1047 - AAR - GSTPlace of supply of service - Levy of IGST - Event Management support services - services are procured from the supplier within the state of Goa - inter-state or intra-state supply of services - recipient of services. Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017? Held that - The applicant has provided services of event management to Gallani Enterprises who is registered in Mumbai and as per the provision of section 12(7)(i) the place of supply of services in case of registered person shall be the location of recipient of such service and IGST is applicable on such transactions. Ruling - The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act - Same should be treated as interstate supply of services and IGST @ 18% is applicable.
Issues involved:
Interpretation of section 12(7)(i) of the IGST Act, 2017 regarding the place of supply of services provided by an event management company in Goa to a registered person in Maharashtra. Analysis: The case involved an application filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 by an event management company seeking an Advance Ruling. The company provided event management support services in Goa to a registered person in Maharashtra and inquired whether their services fell under section 12(7)(i) of the IGST Act, 2017. The applicant's services included arranging locations for film shooting, transport, restaurant food service, accommodation, security services, and more, all procured within Goa and charged to clients. The recipient of the services was Gallani Entertainment in Mumbai, registered under GSTIN in Maharashtra. The provision under section 12(7) of the IGST Act, 2017 was crucial in determining the place of supply for services provided by way of organizing events or providing ancillary services. Specifically, section 12(7)(i) stipulates that for services provided to a registered person, the place of supply shall be the location of such person. In this case, since the recipient of the event management services was a registered entity in Maharashtra, the place of supply was deemed to be Maharashtra. Therefore, the services provided by the event management company in Goa to the registered person in Maharashtra were classified as interstate supply, making IGST applicable at a rate of 18%. The Authority for Advance Ruling, Goa, concluded that the Event Management support services provided in Goa to a registered person in Maharashtra were governed by section 12(7)(i) of the IGST Act. Consequently, the services were treated as interstate supply, and IGST at 18% was deemed applicable to such transactions.
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