TaxTMI 
TaxTMI 
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MY CLIENT HAS PAID EXHIBITION STALL CHARGES IN THE OUTSIDE INDIA(USA). HE HAS CLAIMED THE SAME EXPENSESS IN HIS PROFIT & LOSS ACCOUNT.
QUESTION : IS IT RCM APPLICABLE ON STALL CHARGES PAID IN THE OUTSIDE INDIA(USA).
PLEASE GUIDE
RCM OF EXHIBITION CHARGES PAID OUTSIDE INDIA
11 Dec 2024 
7 Replies 
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Place of supply outside India bars reverse charge mechanism; no RCM on overseas exhibition stall charges under IGST.
Where the place of supply for exhibition admission and organisation is outside India, the import of service concept is not triggered and IGST does not apply; consequently the reverse charge mechanism is not attracted and no Indian tax liability arises on overseas exhibition stall charges, subject to emerging rulings that may create legal uncertainty. (AI Summary)
Where the place of supply for exhibition admission and organisation is outside India, the import of service concept is not triggered and IGST does not apply; consequently the reverse charge mechanism is not attracted and no Indian tax liability arises on overseas exhibition stall charges, subject to emerging rulings that may create legal uncertainty. (AI Summary)