TaxTMI 
TaxTMI 
We are proprietorship firm. We are organizing an international Conference at New Delhi next year ie Feb 2019. We are expecting to receive sponsorship for the same from some overseas companies. Do we need to charge them GST for the same?
Conference Sponsorship from Outside India
07 Jul 2018 
10 Replies 
12164 Views Asked by
Reverse charge mechanism versus supplier charging GST on sponsorship: characterisation and place of supply determine tax liability.
Whether GST applies to overseas sponsorship of an Indian conference hinges on characterisation: one view treats the Indian organiser as a service recipient liable under the reverse charge mechanism and able to claim input tax credit; the opposing view treats the organiser as the service provider obligated to charge tax because sponsorship is a service provided by the party receiving sponsorship. The place of supply for event organisation is the location where the event is held, which supports taxation in India for services related to the conference. (AI Summary)
Whether GST applies to overseas sponsorship of an Indian conference hinges on characterisation: one view treats the Indian organiser as a service recipient liable under the reverse charge mechanism and able to claim input tax credit; the opposing view treats the organiser as the service provider obligated to charge tax because sponsorship is a service provided by the party receiving sponsorship. The place of supply for event organisation is the location where the event is held, which supports taxation in India for services related to the conference. (AI Summary)