1. Introduction
In today’s world of concerts, trade fairs, corporate summits, sports tournaments, and cultural festivals, event-based services form a big part of the economy.
But when GST comes into play, one question often arises — where exactly is the place of supply (PoS) for such events?
Imagine this: A music concert is organized in Mumbai by an event planner from Delhi, with audiences and clients from across India. Which State should get the GST?
That’s what Sections 12(6) and 12(7) of the Integrated Goods and Services Tax (IGST) Act, 2017 are designed to answer.
Let’s explore these rules in a simple, real-world way — including examples, exceptions, and recent government updates.
2. What Sections 12(6) & 12(7) State
Section 12(6) – Admission to Events
“The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, or entertainment event, or amusement park, or any other place, and of services ancillary thereto, shall be the place where the event is actually held or where the park or such other place is located.”
In short → PoS = Location where the event or activity actually happens.
Section 12(7) – Organisation of Events
“The place of supply of services provided by way of 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 services ancillary to organisation of such events shall be— (a) If supplied to a registered person – the location of such person; (b) If supplied to an unregistered person – 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.”
So, simply put:
- Admission to an event → PoS = where it happens
- Organising an event → PoS depends on who the recipient is
3. Why These Rules Exist
Events often involve participants and organisers from different States or even countries. Without these rules, it would be chaotic to decide which State should receive the tax.
Sections 12(6) and 12(7) make GST destination-based, ensuring revenue goes to the State where the event or experience actually occurs.
4. Key Difference Between Sections 12(6) and 12(7)
| Basis | Section 12(6) | Section 12(7) |
| Type of Service | Admission (tickets, entry) | Organisation/management |
| Who pays? | Event attendee / audience | Event sponsor / client |
| PoS Logic | Where event actually happens | Depends on recipient type |
| Example | Entry ticket for concert | Company hires event planner |
5. Section 12(6): Admission to Events – Explained
This applies when a person pays for entry or participation in an event.
It includes:
- Entry to a movie, concert, exhibition, museum, theme park, or trade fair
- Sports event admission
- Conference attendee tickets
- Amusement park entry fees
Rule:
Place of Supply = Where the event or park is actually held or located
Example 1 – Entry Ticket for Music Concert
Mr. Raj (from Delhi) buys a ticket for an Arijit Singh concert in Mumbai.
- PoS = Mumbai (event location)
- Tax = CGST + SGST (Maharashtra)
Even if he books the ticket online from Delhi, GST belongs to Maharashtra.
Example 2 – Amusement Park Entry
A family from Chennai visits Wonderla Park in Bengaluru.
- PoS = Bengaluru (Karnataka)
- Tax = CGST + SGST (Karnataka)
Example 3 – Educational Workshop for Students
A student from Jaipur attends a 3-day science workshop in Ahmedabad.
- PoS = Ahmedabad
- Tax = CGST + SGST (Gujarat)
Example 4 – Admission to International Fair
A businessperson in India buys a ticket for a trade fair held in Dubai.
- PoS = Dubai (outside India)
- Since event is outside India → No GST in India
6. Section 12(7): Organisation of Events – Explained
This section covers services like planning, managing, or conducting events.
It includes:
- Event management firms
- Conference organisers
- Exhibition planners
- Sporting event organisers
- Wedding planners
- Seminar and workshop coordinators
Rule 1 – If Recipient is Registered
- PoS = Location of recipient
This applies to corporate clients, business entities, or GST-registered organizations.
Example 1 – Corporate Conference for Registered Client
EventPro Pvt. Ltd. (Delhi) organises a conference for XYZ Ltd. (registered in Chennai). The event takes place in Goa.
- PoS = Chennai (recipient’s registered location) ✅ Tax Type = IGST
Even though event is held in Goa, PoS goes to the client’s State because they are registered.
Rule 2 – If Recipient is Unregistered
- PoS = Location where the event actually happens
This applies to individuals, clubs, or non-registered groups hiring event services.
Example 2 – Wedding Event for Individual
A wedding planner in Mumbai manages an event in Udaipur (Rajasthan) for an unregistered family.
- PoS = Udaipur (event location)
- Tax Type = IGST (Mumbai → Udaipur)
Rule 3 – If Event Held Outside India
- PoS = Location of recipient
Example: A Delhi-based company hires an Indian event agency to organize an exhibition in Singapore.
- PoS = Delhi (recipient’s location in India)
- Tax = CGST + SGST (Delhi)
Even though the event is abroad, GST still applies based on client location since both supplier and recipient are in India.
7. Special Case: Multi-State Events
If an event is conducted in multiple States, the supplier must:
- Divide the invoice value proportionally,
- Mention the State-wise split on the invoice, and
- Pay tax separately for each State as per event share.
Example: A trade fair company organizes an exhibition in both Delhi and Haryana. They must issue:
- One invoice for Delhi share (CGST + SGST, Delhi)
- One for Haryana share (CGST + SGST, Haryana)
8. “Ancillary Services” – What Does It Mean?
Both sections include “services ancillary thereto.” That means any supporting or supplementary service directly related to the event, such as:
- Ticketing or booking management
- Lighting and decoration
- Stage setup or sound system
- Security, crowd management
- Exhibition stall design
These are taxed based on the same PoS rule as the main event.
9. Difference Between “Admission” and “Organisation”
| Category | Admission to Event | Organisation of Event |
| Who provides service | Event venue or host | Event manager or planner |
| Who receives service | Audience / attendee | Sponsor / company / client |
| PoS Logic | Event location | Depends on recipient’s status |
| Example | Ticket sale for film | Corporate event management |
10. CBIC Clarifications and Updates
| Circular / Notification | Date | Clarification |
| Circular 209/3/2024-GST | July 2024 | Confirms that PoS for event admission = event location, even for online ticket booking. |
| Notification 09/2024-IGST | Oct 2024 | Reiterates that PoS for event organisation depends on recipient’s registration. |
| CBIC Advisory (Jan 2025) | — | Confirms that if event held outside India, PoS = recipient’s location (no export). |
| E-invoice Update (Aug 2024) | — | Mandates accurate “PoS State Code” based on event venue. |
11. Common Mistakes to Avoid
- Using client address for PoS when recipient is unregistered.
- Not splitting invoices for multi-State events.
- Charging IGST when both supplier and event in same State.
- Ignoring venue details in e-invoices or GSTR-1.
- Failing to include ancillary services like decoration in same PoS logic.
12. Compliance Checklist for Event Businesses
- Mention event location and State name on every invoice.
- Split value for multi-State events proportionally.
- For registered clients, capture GSTIN correctly.
- Keep contracts, venue permits, and ticket data for proof.
- Match “Place of Supply” with venue State code in GSTR-1.
13. Case Studies
Case 1 – Music Concert Tickets
Event Organizer: Star Events (Maharashtra)
Concert Location: Delhi
Tickets sold online nationwide.
- PoS = Delhi
- Tax Type = CGST + SGST (Delhi)
Case 2 – Corporate Expo Organisation
Supplier: FairIndia Pvt. Ltd. (Bengaluru) Client: AutoCorp Ltd. (Registered, Pune) Venue: Hyderabad
- PoS = Pune (recipient’s location)
- Tax Type = IGST
Case 3 – Exhibition for Unregistered Client
Supplier: EventAxis (Delhi)
Client: Local art group (unregistered)
Venue: Jaipur
- PoS = Jaipur
- Tax Type = IGST
Case 4 – Event Abroad for Indian Client
Supplier: ExpoPro (Mumbai), Client: PharmaCo Ltd. (Registered, Gujarat), Venue: Bangkok
- PoS = Gujarat (recipient location)
- Tax = CGST + SGST
14. Simplified Summary Table
| Service Type | Recipient | Event Location | PoS | Tax Type |
| Admission ticket | — | Delhi | Delhi | CGST + SGST |
| Corporate event | Registered | Goa | Recipient’s location | IGST |
| Wedding planning | Unregistered | Jaipur | Jaipur | IGST |
| Expo abroad | Registered | Singapore | Recipient’s location (India) | CGST + SGST |
| Multi-State trade fair | — | Delhi & Haryana | Split per State | Mixed |
15. Key Takeaways
- Section 12(6) covers admission to events — PoS = where event held
- Section 12(7) covers organisation of events — • Registered client → recipient’s location, • Unregistered client → event location
- Multi-State events → split PoS
- Events outside India → PoS = recipient’s location
- Always record venue and State code in invoice
16. Quick Recap
| Clause | Type | Place of Supply | Example |
| 12(6) | Admission to event | Location where event held | Entry ticket for concert in Mumbai |
| 12(7)(a) | Organisation – registered recipient | Recipient’s location | Corporate seminar for Delhi company |
| 12(7)(b) | Organisation – unregistered | Event location | Wedding in Jaipur |
| 12(7) Proviso | Event outside India | Recipient’s location | Exhibition in Singapore |
17. Final Thoughts
Events bring people together — and under GST, they also bring States together through tax sharing. Sections 12(6) and 12(7) ensure that the State where the event happens or is consumed gets the rightful GST revenue.
For businesses, the rule is simple:
“For tickets — follow the venue.For organisers — follow the client (if registered).”
Understanding this distinction keeps your event GST-compliant and audit-ready, no matter how many States (or countries) your business spans.
