TaxTMI 
TaxTMI 
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 .
GST and Exhibition
03 Aug 2017 
2 Replies 
9494 Views Asked by
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. (AI Summary)
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. (AI Summary)