54(1)  The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place.

54(2)  The place of supply of the following services to a nontaxable person shall be the place where the services are physically carried out:

(a)ancillary transport activities such as loading, unloading, handling and similar activities;

(b)valuations of and work on movable tangible property.

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