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of <h1>Business Exhibition Services Abroad Exempt from GST Under Entry 52; Commission Agents and Event Managers Not Included</h1> Services provided by organizers for business exhibitions held outside India are exempt from GST under exemption entry 52. This includes services related to trade fairs and exhibitions, such as soliciting participation, booking space, and providing necessary facilities like furniture and electricity. However, services provided by commission agents and event managers are not included in this exemption and their tax liability depends on specific case details. For example, if an organizer provides services for an exhibition in Australia, these services would be exempt from GST.
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