Revive Pvt. Ltd. owned by Amit Malik- a famous classical singer - wishes to organise a 'Amit Malik Music Concert' in Gurugram (Haryana). Revive Pvt.…

In the given situation, three supplies are involved: (i) Services provided by Revive Pvt. Ltd. to audiences by way of admission to music concert. (ii) Services provided by Sajal (P) Ltd. to Revive Pvt. Ltd. by way of organising the music concert. (iii) Services provided by Hotel OPX to Sajal (P) Ltd. by way of accommodation in the Hotel lawns for organising the music concert. The CGST and SGST or IGST liability in respect of each of the above supplies is determined as under: (i) The place of supply of services provided by way of admission to, inter alia , a cultural event shall be the place where the event is actually held. Therefore, the place of supply of services supplied by Revive Pvt. Ltd. (Ludhiana, Punjab) to audiences by way of admission to the music concert is the location of the Hotel OPX, i.e. Gurugram, Haryana. Since the location of the supplier (Ludhiana, Punjab) and the place of supply (Gurugram, Haryana) are in different States, IGST will be leviable. Therefore, IGST leviable will be computed as follows: Consideration for supply (400 tickets @5,000 per ticket) = 20,00,000 IGST @ 18% on value of supply = 20,00,000 x 18% = 3,60,000. (ii) The place of supply of services provided by way of organization of, inter alia , a cultural event to a registered person is the location of such person. Therefore, the place of supply of services supplied by Sajal (P) Ltd. (Delhi) to Revive Pvt. Ltd. (Ludhiana, Punjab) by way of organising the music concert is the location of the registered person, i.e. Ludhiana (Punjab). Since the location of the supplier (Delhi) and the place of supply (Ludhiana, Punjab) are in different States, IGST will be leviable. Therefore, IGST leviable will be computed as follows: Consideration for supply = 10,00,000 IGST @ 18% on value of supply = 10,00,000 x 18% = 1,80,000 (iii) The place of supply of services, by way of accommodation in any immovable property for organizing, inter alia , any cultural function shall be the location at which the immovable property is located. Therefore, the place of supply of services supplied by Hotel OPX (Gurugram, Haryana) to Sajal (P) Ltd. (Delhi) by way of accommodation in Hotel lawns for organising the music concert shall be the location of the Hotel OPX, i.e. Gurugram, Haryana. Since the location of the supplier (Gurugram, Haryana) and the place of supply (Gurugram, Haryana) are in the same State, CGST and SGST will be leviable. Therefore, CGST and SGST leviable will be computed as follows: Consideration for supply = 4,00,000 CGST @ 9% on value of supply = 4,00,000 x 9% = 36,000 SGST @ 9% on value of supply = 4,00,000 x 9% = 36,000 If the price for the entry ticket is fixed at 450, answer will change in respect of supply of service provided by way of admission to music concert, as mentioned in point (i) above. There will be no IGST liability if the consideration for the ticket is 450as the inter-State services by way of right to admission to, inter alia , musical performance are exempt from IGST, if the consideration for right to admission to the event is not more than 500per person. However, there will be no change in the answer in respect of supplies mentioned in point (ii) and (iii) above.