Question 32:
A banquet is Delhi conducts an EVENT for a registered dealer of haryana. if the GST liabilities of the banquet will be CGST, SGST OR IGST.

Answer

Classification of transaction as Intra-state or Inter state depends on Location of Supplier and Place of Supply. Section 12(7) of IGST specifies the provision for place of supply in case of event related service. The same is reproduced below:-
SECTION 12 of IGST Act
(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.
In your case you are providing event related service to registered recipient thus as per above provision the Place of Supply in your case is the Location of registered recipient i.e. Haryana and Location of Supplier is in Delhi.
Thus the said transaction is Inter State transaction and Gst liability is IGST. (Reply dt. 22/3/2018)