The Authority for Advance Ruling (AAR), Goa has held that Integrated Goods and Services Tax (IGST) payable on the Event Management support services provided in Goa to a registered person in Maharashtra.
The applicant is a service provider of event management to the clients in film shooting industry and providing the location for shootings as per the requirement of the clients. The services include arranging locations for film shooting, transport and conveyance for clients, restaurant food service, hotel accommodation, manpower requirements, security agency services, plant and machinery, furniture and pendals. All these services are procured from the supplier within the state of Goa in the name of the applicant on payment of CGST and SGST wherever applicable from the company accounts and charged their clients for cost of supply of such Event Management.
Before the AAR, the applicant sought for a clarification on whether such services are subject to IGST?
The authority noted 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.
It was, therefore, held that “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. Hence same should be treated as the interstate supply of services and IGST @ 18% is applicable.”
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