Overseas Exhibition Tax

[Asked by 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

Place of supply determination may render exhibition intermediary services taxable in India despite events held overseas.
Whether the retained fee for arranging Indian clients at overseas exhibitions is taxable depends on place-of-supply and intermediary status. Exhibition organisation attracts GST at 18%. If the event location is outside India and export conditions are met, the supply may be an export; but if the supplier is an intermediary, the place of supply is India, and GST applies. Receipt in Indian rupees and the recipient's location under place-of-supply rules are decisive for classification and tax liability.