Section 12(7) in The Integrated Goods and Services Tax Act, 2017
(7)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.Explanation. - Where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
