Place of Supply – Admission to Events and Amusement Parks [Section 12(6)]
## Place of Supply – Admission to Events / Amusement Parks [Section 12(6) of IGST Act]
For admission to events, the place of supply is where the event is actually held or where the park is located, regardless of recipient's location or registration.
### Covered Services
Admission to:
Cultural event
Artistic event
Sporting event
Scientific event
Educational event
Entertainment event
Amusement park or similar place
Services ancillary to admission
### Rule
Situation
Place of Supply
Admission to event/park
Location where event is actually held or park is located
### Key Point
Unlike 12(5), registration status of the recipient does not matter here.
Worked example
### Example 1
Example 1: Mr. A (Delhi, registered) buys a ticket for an IPL match held in Mumbai.
Event held at: Mumbai
Place of Supply = Maharashtra (Mumbai) (registration irrelevant)
### Example 2
Example 2: A registered company in Bangalore purchases admission tickets for its employees to visit an amusement park in Hyderabad.
Park located at: Hyderabad
Place of Supply = Telangana (Hyderabad)
### Example 3
Example 3: A music concert is held in Goa; tickets are bought online by people across India.
Place of Supply = Goa (for all ticket holders)
⚠️ Common exam mistakes
Confusing admission to event (12(6)) with organisation of event (12(7)) – they have different rules.
Applying recipient's location for registered persons – wrong; admission rule is always 'where event held'.
Forgetting that amusement parks are covered along with events.
Bare-Act text Section 12(6) · IGST Act, 2017 · click to expand
Section 12(6) of IGST Act, 2017 – The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto, shall be the place where the event is actually held or where the park or such other place is located.