An event organiser registered in Mumbai organises a conference in Chennai for a company registered in Hyderabad, whose delegates travel from Delhi. Under section 12(7) of the IGST Act, 2017, what is…
Question and options
An event organiser registered in Mumbai organises a conference in Chennai for a company registered in Hyderabad, whose delegates travel from Delhi. Under section 12(7) of the IGST Act, 2017, what is the place of supply of the organiser's service?
Delhi
Chennai
Hyderabad
Mumbai
Answer and explanation
Correct answer: C - Hyderabad
Section 12(7)(a)(i) of the IGST Act makes the place of supply of services of organising an event, supplied to a registered person, the location of that person. The venue in Chennai is the test only when the recipient is unregistered, under section 12(7)(a)(ii), and the supplier's own location is not relevant.
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