TMI BlogRCM ON SPONSORSHIPX X X X Extracts X X X X X X X X Extracts X X X X ..... 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) dated 28.6.17 Sl. No. Category of Supply of Services Supplier of service Recipient o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly = is any person 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 Undiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided Family; (c) a company; (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); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (h) any body corporate incorporated 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not falling within any of the above; - Reply By Ganeshan 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. - RCM ON SPONSORSHIP - Query Started By: - KVRAVI RANGARAAJAN Dated:- 4-7-2018 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, reply post by an 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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