When a service is supplied to a registered person in a different state, the tax applicable is IGST.?

For example: Manish, whose registered place of business is delhi, supplies Rental and Leasing of machinery Equipment services for the event in delhi  to Rajesh  whose registered place of business is Hyderabad, Telangana.

Location of supplier: Delhi

Place of supply: Delhi or Hyderabad, Telangana.?

We will charge IGST or CGST+SGST?

This is an interstate supply, and the tax applicable is IGST.?

Dear Mr. Vinay,

Your service is specifically covered by Section 12(7) of IGST Act, Therefore it shall be treated as Inter-State Supply.


12 (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.


Even if your event does not fall under any of the events covered u/s 12(7) then also the answer shall remain same. Because in that case, general section shall apply to your supply i.e. section  12(2)


12 (2) The place of supply of services, except the services specified in sub-sections (3) to (14),––

        (a) made to a registered person shall be the location of such person;

        (b) made to any person other than a registered person shall be,––

                       (i) the location of the recipient where the address on record exists; and

                       (ii) the location of the supplier of services in other cases. 

Location of Supplier - Delhi

Place of Supply - Telangana (Since the location of Registered Recipient is Telangana)

Nature of Supply - Inter-State Supply

Type of GST applicable - IGST

Pl feel free to revert.