Rule 6 – Place of provision of services relating to events :

The place of provision of services provided by way of admission to, or organization of, a cultural, artistic, sporting, scientific, educational, or entertainment event, or a celebration, conference, fair, exhibition, or similar events, and of services ancillary to such admission, shall be the place where the event is actually held.

For instance, a well-known singer from USA intends to organize a Concert in Delhi and Mumbai. Any service provided by an event manager, or the right to entry will be taxable in India.

1. Example of a service ancillary to organization of an event : Provision of sound engineering for an artistic event is a prerequisite for staging of that event and should be regarded as a service ancillary to its organization.

2. Example of a service ancillary to admission to an event : A service of hiring a specific equipment to enjoy the event at the venue (against a charge that is not included in the price of entry ticket) is an example of a service that is ancillary to admission.

3. Event-related services that would be treated as not ancillary to admission to an event: A service of courier agency used for distribution of entry tickets for an event is a service that is not ancillary to admission to the event.