Overseas Exhibition Tax

[Guest]

Dear All,

We are an exhibition service company and provide space to Indian companies at overseas exhibitions.

I would like to ask that if suppose, we receive INR 100 from our client and we forward INR 80 from the receipt to overseas organizer of exhibition for which we received INR 100 then what taxes (GST or Income Tax or both) will be applicable on our earning of remaining amount of INR 20!

I would request an expert to advise on it.

Thank you in advance.

Best regards...

AI Summary

Exhibition Services Tax Query: 18% GST on HSN 998596; Export Status Affected by Intermediary Role and Payment in INR. An exhibition service company inquires about the applicable taxes on their earnings when they receive INR 100 from a client and forward INR 80 to an overseas exhibition organizer. An expert explains that organizing exhibitions is taxed under HSN 998596 with an 18% GST. Since the exhibition is held abroad, it may qualify as an export of service. However, if the company acts as an intermediary, the place of supply is India, affecting tax implications. Another expert notes that if the client is in India and payment is in INR, it may not qualify as an export of service.