# Place of Supply: Admission to Events / Amusement Parks
## Rule
| Scenario | Place of Supply |
|---|---|
| Always | Location of the place or where the event is held |
## Scope
Applies to admission tickets to:
- Cultural, artistic, sporting, scientific, educational, or entertainment events
- Amusement parks, aquariums, zoos, museums, exhibitions, etc.
- Ancillary services to admission
## Logic
The registration status of the recipient is irrelevant. PoS is the venue, since admission is inherently tied to physical attendance at a specific place.
## Distinguish from Section 12(7) — Organising Events
This rule (Section 12(6)) is about buying a ticket to attend an event.
Section 12(7) is about organising/sponsoring the event itself, which has different rules.