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

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.