Exhibiton in GST Formats

[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 ?

[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 Sekhar]

Igst will be leviable if the performance is outside the state

[Guest]

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.

AI Summary

GST on exhibition services: inter-state supplies attract IGST and temporary registration may be required for overseas exhibitions. Exhibition-related services are taxable under GST, with exhibition services subject to the prevailing service rate; inter-state or out-of-state performances attract IGST. Specific IGST rates and formal notifications were noted as pending. Practical compliance issues include movement of exhibition materials for out-of-state shows and whether temporary GST registration is required for exhibitors attending overseas fairs.