Place of Supply – Organisation of Events [Section 12(7)]
## Place of Supply – Organisation of Events [Section 12(7) of IGST Act]
This section deals with services for organising events (not merely admission), and also covers sponsorship assigned for such events.
### Covered Services
(a) Services in relation to:
Organisation of cultural, artistic, sporting, scientific, educational, entertainment event
Including conference, fair, exhibition, celebration or similar events
Services ancillary to organisation of any of the above
Assigning of sponsorship to such events
### Rule
Recipient
Place of Supply
Registered person
Location of such registered person
Unregistered person – event held in India
Where the event is actually held
Unregistered person – event held outside India
Location of the recipient
### Key Distinction
12(6) Admission → Always event location
12(7) Organisation → Depends on registration of recipient; with a special twist when event is outside India for unregistered recipients
Worked example
### Example 1
Example 1: A registered company in Delhi engages an event management firm to organise its annual conference in Singapore.
Recipient registered in Delhi
Place of Supply = Delhi (location of recipient)
### Example 2
Example 2: An unregistered individual (residing in Mumbai) hires an event manager to organise his wedding reception in Jaipur.
Recipient unregistered, event in India
Place of Supply = Rajasthan (Jaipur)
### Example 3
Example 3: An unregistered Indian recipient sponsors an exhibition held in London.
Recipient unregistered, event outside India
Place of Supply = Location of recipient (Maharashtra, if Mumbai-based)
⚠️ Common exam mistakes
Confusing organisation with admission – admission is 12(6), organisation is 12(7).
Forgetting the special rule for event-outside-India + unregistered recipient = recipient's location.
Missing that sponsorship assignment is also covered under 12(7).
Treating conferences/exhibitions/fairs separately – they all fall under 12(7).
Bare-Act text Section 12(7) · IGST Act, 2017 · click to expand
Section 12(7) of IGST Act, 2017 – The place of supply of services provided by way of, (a) organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events; or (b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events, – (i) to a registered person, shall be the location of such person; (ii) to a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient.