GST and Exhibition

[ASHOK CHOUDHARY]

One of my Client keep the exhibition at Mumbai and Participant are coming from Calcutta ( West Bengal ) with material ( not for sales ) for display at exhibition . What is tax liability of the Participant who are coming from other state with material . Is IGST is applicable .

AI Summary

Debate on GST Liability for Exhibition Materials: Are Transfers for Display Subject to IGST? Review Section 7(1)(a) CGST Act. A client is organizing an exhibition in Mumbai, with participants bringing materials from Calcutta for display purposes, not for sale. The query concerns the tax liability under the Goods and Services Tax (GST) for these participants. One response argues that since the materials are not for sale and only for exhibition, no Integrated Goods and Services Tax (IGST) is applicable. Another response suggests reviewing Section 7(1)(a) of the CGST Act, considering the transfer of goods for exhibition as a supply in business, which might require clarification from authorities, though it is not a sale.