Determine the Place of Supply for the following independent cases, by briefly stating the relevant provisions : (i) Marxy Pharmaceuticals,…

(i) The place of supply of services provided to registered person by way of organization of a cultural, artistic, sporting, scientific, educational or entertainment event or services related to such event shall be the location of the recipient. Accordingly, place of supply is Jaipur, Rajasthan. (ii) In case of 'Bill to Ship to' supply model, where goods are delivered by supplier to recipient at the direction of a third person, the place of supply is the principal place of business of such third person. Accordingly, in case of supply made by CMR Ltd., the place of supply is Chandigarh, Punjab. The place of supply involving movement of goods will be their location at the time when the movement of goods terminates for delivery to the recipient. Accordingly, in case of supply made by PSL Ltd., the place of supply is Ranchi, Jharkhand.