📌 Introduction

Hybrid events — combining physical attendance with virtual participation — are now common for conferences, seminars, product launches, and exhibitions.
While they offer wider reach and flexibility, they also create unique GST challenges in India. Organisers must navigate different GST rules for in-person and online services, plus determine the correct place of supply, registration type, and input tax credit (ITC) treatment.

🎯 1. GST Applicability in Hybrid Events

📍 2. Place of Supply Rules

🧾 3. Event Billing Structure

💡 Best Practice: Issue separate invoices for physical and virtual components.

Example:

• Invoice 1 → Physical pass (venue, catering, printed materials)

• Invoice 2 → Virtual pass (streaming access, downloadable content)

This ensures:

• Correct GST rate application

• Accurate ITC allocation

• Simplified compliance

🏢 4. GST Registration Considerations

• Normal GST Registration → For regular event organisers exceeding threshold.

• Casual Taxable Person → For organisers hosting occasional interstate events.

• Non-Resident Taxable Person → For foreign organisers providing virtual access to Indian residents.

🧮 5. Input Tax Credit (ITC) Rules

• Allowed → On goods/services used for taxable supplies (both physical & virtual).

• Not Allowed → On items blocked under Sec. 17(5) (e.g., catering for personal consumption).

• Maintain separate ITC records for mixed-use expenses.

📋 6. Compliance Checklist

🔍 7. Case Scenarios

Case 1: Delhi-based hybrid seminar with Indian and foreign participants

• Physical tickets → CGST + SGST

• Virtual access for Indian users → IGST/CGST+SGST

• Virtual access for foreign users → Export of service (zero-rated)

Case 2: Foreign organiser streaming to Indian audience

• GST registration in India required

• IGST @ 18% applicable

📊 Infographic – GST Flow for Hybrid Events

Attendee Location → Supply Type → GST Type → GST Rate

• India (same state) → Physical → CGST + SGST → 18%

• India (different state) → Physical → IGST → 18%

• India (virtual) → OIDAR → IGST/CGST+SGST → 18%

• Overseas (virtual) → Export → 0% (if eligible)

🚀 Conclusion

Hybrid events bring together offline engagement and online reach — but they also bring dual GST compliance needs.
By separating billing, capturing attendee location, and applying correct place-of-supply rules, organisers can ensure smooth GST compliance, avoid penalties, and claim eligible ITC.
Regular consultation with a GST expert or CA is recommended to keep pace with evolving CBIC clarifications.