IGST What will be the place of supply of services for admission to sporting events?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 22, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. Section 9 (7) of the Revised Model IGST Law provides that the place of supply of services provided by way of admission to cultural, artistic, sporting, scientific, educational, or entertainment events or amusement park or any other place, shall be the place where the event is actually held or where the park or such other place is located. Hence, the services in relation to admission to a sporting event shall be the location where the event is actually held.

    Example, When Book My Ticket Private Limited, a company based out of Bangalore providing online ticketing services for admission to various events, sells online tickets for IPL tournament to be held across India, then the place of supply of services for admission to each cricket match shall be the location where the match is actually played.
     
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