Determine the place of supply for the following independent cases: (i) Jagmagahat Events, an event management company at Kolkata, organises two…

(i) When service by way of organization of an event is provided to a registered person, place of supply is the location of such person in terms of section 12 (7) (a) (i) of the IGST Act, 2017. Since, in the given case, the award functions at New Delhi and Singapore are organized for Kamna Jewellers (registered in Chennai), place of supply in both the cases is the location of Kamna Jewellers, i.e. Chennai, Tamil Nadu. (ii) As per section 12 (7) (a) (ii) of the IGST Act, 2017, when service by way of organization of an event is provided to an unregistered person, the place of supply is the location where the event is actually held and if the event is held outside India, the place of supply is the location of recipient. Since, in the given case, the service recipient [Dr. Cummins] is unregistered and event is held in India, place of supply is the location where the event is actually held, i.e. Mumbai, Maharashtra. However, if the wedding is to take place outside India [Malaysia], the place of supply is the location of recipient, i.e. Kochi, Kerala.