TaxTMI 
TaxTMI 
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 ?
RCM ON SPONSORSHIP
04 Jul 2018 
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Reverse charge on sponsorship services applies when the recipient is a registered society or trust in the taxable territory.
Sponsorship services fall within the GST reverse charge notification where the recipient is a body corporate or partnership firm in the taxable territory; the GST definition of "person" includes societies and trusts, so a registered society or trust acting as an event management organization qualifies as a recipient under that reverse charge provision for sponsorship services. (AI Summary)
Sponsorship services fall within the GST reverse charge notification where the recipient is a body corporate or partnership firm in the taxable territory; the GST definition of "person" includes societies and trusts, so a registered society or trust acting as an event management organization qualifies as a recipient under that reverse charge provision for sponsorship services. (AI Summary)