TMI BlogGST on exhibition expensesX X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ, the subsidiary outside India had made some expenses towards exhibition held outside India and amount of the same was recovered from PQR which is the principal in India. Whether PQR is required to pay GST under reverse charge? - Reply By Amit Agrawal - The Reply = As per Section 13 (5) of the IGST Act, 2017 , The place of supply of services supplied by way of admission to, or organisatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held . Once the place of supply of services is outside India, there cannot be import of services u/s 2 (11) of the IGST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . These are ex facie views of mine and the same should not be construed as professional advice / suggestion. - Reply By KASTURI SETHI - The Reply = Dear Sir, No import of service, especially, keeping in view of place of supply outside India. To qualify for import of service all the three conditions laid down in Section 2(11) of IGST Act should be fulfilled. Condition No.(iii) is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilled. Hence no import of service. No RCM is applicable. Also read detailed replies against Issue ID 118666 . - Reply By Ganeshan Kalyani - The Reply = Same applicability was there in service tax as well. - Reply By Ganeshan Kalyani - The Reply = I agree with the view of experts. - Reply By Padmanathan Kollengode - The Reply = I agree with experts on PoS. Kaustubh Ji, can you el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aborate the facts a little more? Whether expenses were incurred on behalf of PQR or for XYZ itself? if it is only a mere reimbursement of expense, then whether it would be a supply itself has to be examined. - Reply By Ganeshan Kalyani - The Reply = Subject to fulfillment of the conditions of pure agent the applicability of GST can be checked. The first transaction - no doubt, the subsidiary si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuated abroad has incurred the expense. This transaction is not connected to PQR situated in India. So no GST. The only thing is that the subsidiary is recovering that cost from PQR. This can be analysed based on pure agent conditions or a related party transaction where there is deemed supply of service and GST is applicable under RCM. - GST on exhibition expenses - Query Started By: - Kaustubh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karandikar Dated:- 7-8-2023 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, 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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