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The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act. Hence Same should be treated as interstate supply of services and IGST @ 18% is applicable.

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Levy of IGST — The applicant seeking an Advance Ruling in respect of the following question:

“Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017”.

Held that— The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act. Hence Same should be treated as interstate supply of services and IGST @ 18% is applicable.Grasshopper Production [2018] 4 TAXLOK.COM 039 (AAR-Goa)