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    <title>Overseas Exhibition Tax</title>
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    <description>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&#039;s location under place-of-supply rules are decisive for classification and tax liability.</description>
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      <description>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&#039;s location under place-of-supply rules are decisive for classification and tax liability.</description>
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      <law>GST</law>
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