TMI BlogPlace of Supply and registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... We are in the business of publication of magazines and organising international trade exhibitions. I will be grateful if you could advise us on the following with respect to GST implications: We publish the magazines in Maharashtra and the Advertisers are from all over the world. We send the copy of the magazine along with the invoice to the client. As per place of supply of services, the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provided to a registered person shall be the location of such person. Here I presume registered person means the recipient registered in the state from where the service is provided. And supply of service made to any other person other than registered person shall be The location of the recipient where the address on record exist and The location of the supplier of services in other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases. Question - If the advertiser is located in other state and not registered in Maharashtra which tax will be applicable (a) IGST or (b) SGST CGST 2. We organise exhibitions in different states. Currently we have centralised registration of Services tax having principle place of business in Mumbai. Question 1. If the Exhibition is organised in Mumbai where we will be registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under GST, Exhibitors participating from other states which are not registered in Maharashtra which Tax will be applicable (a) IGST or (b) SGST CGST. Question 2. If we organise an Exhibition in other state where we have branch office. Do we need to take registration in that state? if yes, will it be a regular registration or Causal Taxable person. Question 3 .If we organise an Exhibition in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other state where we do not have branch office Do we need to take registration as Casual Taxable Person or regular registration? Further, In case of Casual Taxable person, the estimated liability is required to be paid in advance and the registration is valid for 90 days only, which can be extended with the approval. Normally an Exhibition is planned more than a year in advance and its very d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifficult to ascertain the liability in such advance period, moreover we start receiving the small advances more than a year in advance. How do we proceed in such case? I would appreciate your valuable advise on the above. Thanking you in advance. - Reply By YAGAY AND SUN - The Reply = First, let the GST Law come, such type of doubts would be clarified. - Reply By KASTURI SETHI - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, No use of preparation for GST until or unless it is enacted inasmuch as so many changes are taking place frequently. Think about GST only when it is implemented. Recently one advocate has challenged the legal validity of 'migration to GST' before enactment. - Reply By Ganeshan Kalyani - The Reply = Dear Chandrashekhar Ji, you can go through the Draft Model GST Law (r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evised) which will give a idea of what likely changes that may impact your business. However, as suggested by learned experts final call to be taken only when final GST comes into effect. - Place of Supply and registration - Query Started By: - Chandrashekhar Kandpal Dated:- 21-1-2017 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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