RCM ON SPONSORSHIP

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..... RCM ON SPONSORSHIP
Query (Issue) Started By: - KVRAVI RANGARAAJAN Dated:- 4-7-2018 Last Reply Date:- 5-7-2018 Goods and Services Tax - GST
Got 8 Replies
GST
IS SPONSORSHIP BY A CORPORATE FOR A PARTICULAR EVENT, TO THE EVENT MANAGEMENT ORGANIZATION (SAY, A SOCIETY OR TRUST REGISTERED UNDER GST) IS ELIGIBLE FOR RCM ? Reply By KASTURI SETHI: The Reply: Notification No.13/17-C.T.(Rate) .....

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..... dated 28.6.17 Sl. No. Category of Supply of Services Supplier of service Recipient of Service 4 Services provided by way of sponsorship to any body corporate or partnership firm. Any person Any body corporate or partnership firm located in the taxable territory. Reply By YAGAY and SUN: The Reply: We do endorse the view of Kasturi Sir. Reply By KVRAVI RANGARAAJAN: The Reply: is any pe .....

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..... rson means only individual or a registered society/trust can also included Reply By KASTURI SETHI: The Reply: As per definition of " person" under GST Act. Reply By Ganeshan Kalyani: The Reply: Sponsorship service is covered under reverse charge notification. Reply By Ganeshan Kalyani: The Reply: (84) "person" includes- (a) an individual; (b) a Hindu Undivided Family; (c) a comp .....

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..... any; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013); (h) any body corporate incorporated .....

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..... by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co-operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the above; Reply By Ganesha .....

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..... n Kalyani: The Reply: Society, trust is also a person under gst. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Very good information for updation. Thank you all.
Discussion Forum - Knowledge Sharing .....

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