POS - Services by way of admission to events/amusement park/other places (within India) [Section 12(6) of IGST Act ] - GST Ready Reckoner - GST

Determination of place of supply of services in relation to services by way of admission to events/amusement park/other places Services by way of admission to events/amusement park/other places [ Section 12(6) of IGST Act 2017 ] S. No. Nature of Supply of services Place of Supply 1. Admission to cultural, artistic, sporting, scientific, educational, entertainment event, or amusement park, or any other place, and services ancillary thereto. Location where event is actually held or where the park or such other place is located. Examples: - Example 1:- Mr. Rahul comes to visit jim corbett national park at, Uttarakhand from Delhi. He enjoys amusement park in Uttarakhand and pays for the entry fee. The place of supply of services will be the place where the actually amusement park is located i.e. Uttarakhand. Example 2:- Mr. Shyam comes to visit Kerala from Delhi. He enjoys a play in a theatre in Kerala and pays for the same. The place of supply of services will be the place where the play is actually held and the theater is located i.e. Kerala.