TDS & GST Implication on debit note received from parent company

[Anil Krishna Jadhav]

Debit note received from oversease parent company towards payment of exibition cost in india wheather the rcm is applicable also please suggest wheather TDS also applicable

AI Summary

Reverse-charge GST and withholding-tax treatment of overseas parent-company debit notes for exhibition costs requires careful payment characterisation.
Tax treatment of a debit note issued by an overseas parent company for exhibition costs incurred in India raises the applicability of Goods and Services Tax under the reverse-charge mechanism and of tax deduction at source. The issue centres on characterising the payment, determining whether reverse charge applies to the exhibition-cost debit note, and identifying potential withholding-tax obligations arising from payment to the overseas parent company in this context.