IS SPONSORSHIP BY A CORPORATE FOR A PARTICULAR EVENT, TO THE EVENT MANAGEMENT ORGANIZATION (SAY, A SOCIETY OR TRUST REGISTERED UNDER GST) IS ELIGIBLE FOR RCM ?
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IS SPONSORSHIP BY A CORPORATE FOR A PARTICULAR EVENT, TO THE EVENT MANAGEMENT ORGANIZATION (SAY, A SOCIETY OR TRUST REGISTERED UNDER GST) IS ELIGIBLE FOR RCM ?
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Notification No.13/17-C.T.(Rate) dated 28.6.17
Sl. No. |
Category of Supply of Services |
Supplier of service |
Recipient of Service |
4 |
Services provided by way of sponsorship to any body corporate or partnership firm. |
Any person |
Any body corporate or partnership firm located in the taxable territory. |
We do endorse the view of Kasturi Sir.
is any person means only individual or a registered society/trust can also included
Sponsorship service is covered under reverse charge notification.
(84) “person” includes–
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India;
(g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013);
(h) any body corporate incorporated by or under the laws of a country outside India;
(i) a co-operative society registered under any law relating to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860 (21 of 1860);
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
Society, trust is also a person under gst.
Very good information for updation. Thank you all.
Old Query - New Comments are closed.