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 .

[MUKUND THAKKAR]

Participant coming from any place of India and exhibition at Mumbai (not for Sales), Supply is not taking place, it is removal for approval so no IGST is applicable.

[KASTURI SETHI]

Dear Querist,. Pl.read Section 7 (1)(a) of CGST Act. All forms of supply also include " transfer". Between related or distinct persons. Transfer of goods for exhibition is also a supply in the course or furtherance of business. Earlier such clearance was exempted. Such issue requires clarification from the Board. No sale is involved . So it should fall outside the definition of Scope of supply as opined by Sh.Mukund Thakkar , Sir. It also does not fall in the Schedule meant for supply without consideration

AI Summary

Supply of goods for exhibition may attract GST if transfer qualifies as supply; statutory clarification sought.
Whether interstate movement of goods to an exhibition for display (not for sale) constitutes a supply is contested: one view treats it as removal for approval with no IGST, while another relies on the statutory scope of supply-which includes transfers between persons-arguing that exhibition transfers may amount to a supply and require clarification, and that they may not fall within schedules for supplies without consideration.