In Re: M/s. Grasshopper Production
GST
2018 (10) TMI 1047 – AUTHORITY FOR ADVANCE RULING, GOA – 2018 (18) G. S. T. L. 361 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GOA – AAR
Dated:- 20-9-2018
ARN No. GOA/GAAR/3 of 2018-19/2269
GST
ASHOK V. RANE AND S.K. SINHA, MEMBER
Person Present for Hearing : Shri Kumar Sawant, Accountant
PROCEEDING
(Under Section 98 of the Goa Goods and Services Tax, Act 2017)
The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Grasshopper Production, H. No. 780/1, Shop No. 6, Aura Wind Chimes, Penha De France, Alto Porvorim, Betim, Nort
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
CGST and SGST wherever applicable from the company accounts and charged their clients for cost of supply of such Event Management.
The applicant further submits that, they have providing services to Gallani Entertainment, Mumbai who is the recipient of the service and is registered in Maharashtra under GSTIN 27AMYPG2119B1Z3. The location of the supplier as well as the recipient is in India and accordingly place of supply shall be determine by applying section 12 of IGST Act, 2017 and the provision of section 12(7) is as under :
(7) The place of supply of services provided by way of, –
(a) organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ries in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
Thus it is seen 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.
ADVANCE RULING UNDER SECTION 98 OF THE CGST/GGST ACT, 2017
The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =