Exhibiton in GST Formats, Goods and Services Tax - GST

[SANTOSH TIWARI]

Dear Experts,

Please suggest ,

1.What rate will be charge on Exhibiton?

2. If exhibition is in outside the state, how will we send material for exhibition, if we received order for exhibiton with material ?

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

1) The rate of service tax leviable on Exhibition is 18%.

2) When materials are supplied outside the state IGST is leviable and rates under IGST are yet to be notified. For exhibition service the rate is 18%. However, for conducting exhibition outside the state whether such service would attract IGST rate is yet to be notified by the government.

[Himansu Sha]

Igst will be leviable if the performance is outside the state

[Suseendar R]

Respected Sir,

My company being an export oriented organization is attending fairs and exhibition in various countries around the world. Now in a recent training session I was informed that a temporary GST number has to be obtained. Does it include exhibitions conducted oversea also.

Kindly clarify.