ITC on Renting of Auditoriums/Marriage Gardens/Clubs/Halls for Event Management Services

Описание: Input Tax Credit in GST would be available only if it is IGST or CGST + SGST (of your state). Levy under GST depends on the nature of supply which further depends on the place of supply. Absolute determination of place of supply is very crucial for the levy of the right kind of tax that would further enable the availment of its credit to the intended recipient.

In this video, we will understand the minute difference between two provisions of place of supply to determine the right kind of tax to be levied in case of services involved in entertainment events (like the Arijit Singh Concert) or a Marriage Event specifically the renting of immovable property.

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ITC on renting of Arena
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ITC on renting of Civic center
ITC on renting of Coliseum