For Exhibition - Registration required or not and the documents for return

[Nash Industries I Pvt Ltd]

A client of mine who is registered assessee in Bangalore would like to participate in an exhibition in Hyderabad. Neither he has a place of business nor principal place of business in that state.

The goods shall be sent from Bangalore to Hyderabad and return to Bangalore after the exhibition. The movement of goods for the exhibition is not a supply and hence can be sent under the cover of a Delivery Challan and e-way bill from Bangalore to Hyderabad.

Does he require to get himself registered in Telangana for the purpose of Exhibition.

If not registered how the goods shall be returned from the place of exhibition (Hyderabad to Bangalore).

Please seek the expert views and suggestion.

Regards and Thanks

S.Ramaswamy

[Rakesh Sarswat]

Sir, he shall require registering as casual taxable person in Hyderabad.

AI Summary

Casual taxable person registration required for exhibitors without local establishment; transit allowed under delivery challan and e way bill. Movement of goods to an exhibition for display is not a supply and can be transported under a delivery challan and e way bill. An exhibitor without a place of business in the exhibition State must obtain casual taxable person registration there; return movement should be accompanied by appropriate transit documentation and be subject to compliance and filing obligations arising from that casual registration.