When a theatre in kerala received a share of ticket booking charge say rs. 9 per ticket through book my show.. And the main office of book my show is in gujarat.. Then what will be the place of supply under gst for the theatre? , presently they collect igst from book my show.
Is the service coming under ancillary service to admission to an entertainment event and accordingly treated as intra state supply?
Anyone please answer..
@ Reghu Prasad
Based on the limited information provided...my view is as follows
Book my show (BMS) is an E-commerce operator giving intermediary service to the Theatre.
BMS collects Total value [ticket value + Ticket booking charges(TBC)] on behalf of Theatre from end customer.
Service to customer is given by Theatre at Kerala- so Place of supply(POS) for the ticket value would be Kerala.
BMS retains a share of TBC, so BMS would raise invoice on Theatre for Commission and charge IGST.
POS for service given by BMS to Theatre would be Kerala since recipient is registered.
CAclubindia
