Exemption for services to business exhibitions held outside India shields organizer-provided exhibition services from GST.

Services provided by an organizer in respect of a business exhibition held outside India are exempt from GST, covering solicitation of participation, booking of space, and provision of onsite facilities such as furniture, cabins, security and electricity. The exemption applies only to organizer-provided services; services of commission agents and event managers are excluded and their GST liability must be determined on the facts of each case.

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